https://www.taxtmi.com/caselaws?id=237645 The High Court quashed the impugned order by the Commissioner of Income Tax, directing the department to grant credit for the TDS that was not initially claimed but later rectified through a revised return filed within the statutory period. The Court held that the refusal to grant credit for the TDS was unjustified and technical, emphasizing the validity of the revised return under Section 139(5) of the Income Tax Act. The petitioner's challenge through a Special Civil Application was successful, with the Court ordering the department to provide the credit/refund for the TDS as per the details in Form No.26(AS) submitted. en-us Mon, 24 Jun 2013 00:00:00 +0530 Fri, 04 Oct 2013 01:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237645 The High Court quashed the impugned order by the Commissioner of Income Tax, directing the department to grant credit for the TDS that was not initially claimed but later rectified through a revised return filed within the statutory period. The Court held that the refusal to grant credit for the TDS was unjustified and technical, emphasizing the validity of the revised return under Section 139(5) of the Income Tax Act. The petitioner's challenge through a Special Civil Application was successful, with the Court ordering the department to provide the credit/refund for the TDS as per the details in Form No.26(AS) submitted. Case-Laws Income Tax Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237645