{
  "id": 3011221,
  "title": "No tax refund as not claimed in original ITR",
  "url": "https://urgent.news/2026/08/24/no-tax-refund-as-not-claimed-in-original-itr",
  "topic": "business",
  "section": "Business",
  "published": "2026-08-24T10:55:45.000Z",
  "source": {
    "name": "The Economic Times",
    "slug": "the-economic-times",
    "url": "https://economictimes.indiatimes.com/wealth/tax/rs-5-31-lakh-income-tax-refund-denied-as-taxpayer-did-not-claim-it-in-the-original-itr-he-approaches-itat-delhi-and-wins-the-case-to-get-tax-refund-with-interest/articleshow/133461891.cms"
  },
  "original_language": "en",
  "account": "A taxpayer from Jorbagh, New Delhi, filed an income tax return declaring a business loss of Rs 1.38 crore after receiving a tax notice due to high-value transactions. Despite this, the Income Tax Department denied his request for a Rs 5.31 lakh tax refund as it was filed under Section 148, which does not allow for such claims. The Commissioner of Appeals upheld the department's decision, citing the procedural rules. However, the taxpayer appealed to ITAT Delhi, who ruled in his favor. The tribunal held that once reassessment determined nil taxable income, the tax already collected through TDS was refundable under Section 237. Thus, the taxpayer was awarded the refund, including statutory interest, and the case was dismissed.",
  "summary": null,
  "key_points": [],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}