Prosecution couldn’t be launched if refund is claimed after adjusting taxes already paid

INCOME TAX : Where assessee defaulted in filing return within time but subsequently filed return and claimed refund after adjusting advance tax, TDS, TCS and self-assessment tax, complaint under sections 276C(1)(i) and 276CC by Commissioner could not sustain

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000197153/prosecution-couldn’t-be-launched-if-refund-is-claimed-after-adjusting-taxes-already-paid.aspx