https://www.taxtmi.com/caselaws?id=221550 The court addressed issues related to faulty processing of Income Tax Returns and TDS mismatches, adjustment of refunds against past demands, non-communication of intimation under Section 143(1), maintenance of records, and credit of Tax Deducted at Source (TDS). It directed proper maintenance of records, compliance with Section 245 before refund adjustments, transfer of cases for proper notice, payment of interest under Section 244A, treating uncommunicated intimations as invalid, verification of unmatched challans, and ensuring credit of TDS to assessees. The court emphasized the need for the Revenue to address taxpayer grievances promptly and efficiently. en-us Thu, 14 Mar 2013 00:00:00 +0530 Mon, 15 Feb 2016 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221550 The court addressed issues related to faulty processing of Income Tax Returns and TDS mismatches, adjustment of refunds against past demands, non-communication of intimation under Section 143(1), maintenance of records, and credit of Tax Deducted at Source (TDS). It directed proper maintenance of records, compliance with Section 245 before refund adjustments, transfer of cases for proper notice, payment of interest under Section 244A, treating uncommunicated intimations as invalid, verification of unmatched challans, and ensuring credit of TDS to assessees. The court emphasized the need for the Revenue to address taxpayer grievances promptly and efficiently. Case-Laws Income Tax Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221550