No ITR filed, then tax notice led to Rs 5.31L refund battle which taxpayer won
While completing the assessment, the Income Tax Assessing Officer (AO) rejected the refund claim on the sole ground that a refund could not be claimed through an ITR filed under Section 148 when no original ITR had been filed under Section 139.
We haven't written up this one. Times of India has the full story — the link below goes straight to it.