For an individual the company in which the individual worked as a consultant deducted certain amount of TAX as TDS and deposited to the IT department in a financial year. The same individual paid rest of his/her tax to the IT department in the same financial year by self assessment tax of amount Rs. 52000. Can the individual now claim refund of the tax if in that year it is found that he/she paid excess tax to IT department and no self assessment tax was necessary to be paid by him/her. What action can the IT department can take on this individual if he/she does not file ITR at the end of the financial year?
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