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    Refund the amount wrongly paid under the new TIN

    Posted By : CS Shiriti / Published on : 02-Jun-2020 11:16 AM / View : 412 / Comment : 0

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    Mr. A who was carrying on business in proprietary firm M/s A & CO expired in June 2015. His son Mr. B carried on the business in the same proprietary name and was allotted another TIN. The assessments of the proprietary firm up to June 2015 and the balance period were finalized separately. The assessment dues of the firm up to June 2015 were wrongly paid under the TIN of the new firm. Subsequently, the dues were again paid in the correct TIN to settle the dues.

    However, the commercial Officer is refusing to refund the amount wrongly paid under the new TIN under the pretext that the firm is already assessed to tax and the same cannot be reopened. is there a way out.
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