https://www.taxtmi.com/caselaws?id=216355 The court acknowledged significant difficulties faced by taxpayers in receiving credit for Tax Deducted at Source (TDS), particularly due to incorrect data uploaded by Assessing Officers and deductors. It highlighted issues with adjustments of past demands and arrears from refunds, non-compliance with Section 245 of the Income Tax Act, and small errors leading to denial of TDS credit. The court directed the Revenue to rectify incorrect data, consider penalties for deductors failing to correct errors, and ensure proper procedures are followed before adjusting refunds. It emphasized the need for corrective actions to address taxpayer grievances and ensure fairness. en-us Fri, 31 Aug 2012 00:00:00 +0530 Fri, 07 Sep 2012 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216355 The court acknowledged significant difficulties faced by taxpayers in receiving credit for Tax Deducted at Source (TDS), particularly due to incorrect data uploaded by Assessing Officers and deductors. It highlighted issues with adjustments of past demands and arrears from refunds, non-compliance with Section 245 of the Income Tax Act, and small errors leading to denial of TDS credit. The court directed the Revenue to rectify incorrect data, consider penalties for deductors failing to correct errors, and ensure proper procedures are followed before adjusting refunds. It emphasized the need for corrective actions to address taxpayer grievances and ensure fairness. Case-Laws Income Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216355