Bogus TDS certificates: refuse credit or refund for specified TDS book and reopen cases to recover revenue. Instruction directs that no credit or refund be allowed in respect of TDS certificates issued from TDS-book No. WB-1335051-1335100, since specified Form No.16 serials were confirmed not to have been issued and the book is counterfeit; where credit or refund has been given, matters should be reopened and recovery of the revenue effected.
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Provisions expressly mentioned in the judgment/order text.
Bogus TDS certificates: refuse credit or refund for specified TDS book and reopen cases to recover revenue.
Instruction directs that no credit or refund be allowed in respect of TDS certificates issued from TDS-book No. WB-1335051-1335100, since specified Form No.16 serials were confirmed not to have been issued and the book is counterfeit; where credit or refund has been given, matters should be reopened and recovery of the revenue effected.
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