New Delhi, Aug. 25 -- A taxpayer who had not filed his original income tax return for assessment year 2019-20 was denied a Rs.5.31 lakh tax refund after claiming it for the first time in a return filed in response to a Section 148 notice. The Income Tax Appellate Tribunal (ITAT), Delhi, has now directed the tax department to issue the refund with statutory interest, according to a report by Economic Times.

The case involved a taxpayer from Jor Bagh, New Delhi, who had not filed his original income tax return by the due date. The Income Tax Department issued a notice under Section 148 on 27 March 2023 after receiving information through its Insight portal about high-value transactions.

In response to the notice, the taxpayer filed an inc...