https://www.taxtmi.com/caselaws?id=211561 The court held that the petitioner was not entitled to a refund of taxes deposited at source based on a TDS certificate as the self-assessment had been accepted. The court emphasized that any revision for refund should be sought before the assessing authority and directed the petitioner to file revised returns for refund, with the possibility of condoning delays. The court clarified that the revision petition under Section 264 was not maintainable and disposed of the writ petition, granting liberty to the petitioner to approach the assessing authority for refund based on revised returns. en-us Wed, 19 Jan 2011 00:00:00 +0530 Mon, 26 Mar 2012 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211561 The court held that the petitioner was not entitled to a refund of taxes deposited at source based on a TDS certificate as the self-assessment had been accepted. The court emphasized that any revision for refund should be sought before the assessing authority and directed the petitioner to file revised returns for refund, with the possibility of condoning delays. The court clarified that the revision petition under Section 264 was not maintainable and disposed of the writ petition, granting liberty to the petitioner to approach the assessing authority for refund based on revised returns. Case-Laws Income Tax Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211561