https://www.taxtmi.com/caselaws?id=326877 The Court dismissed the writ petition challenging the communication from the Assistant Commissioner of Income Tax regarding the refund claim. It upheld the decision that the refund of TDS deducted under Section 194 (C) of the Income Tax Act could only be processed upon filing a return of income. The Court emphasized the availability of the statutory remedy under Section 264 of the Act for the petitioner to appeal the order, highlighting the importance of following prescribed legal procedures and utilizing statutory remedies provided under the Income Tax Act. en-us Tue, 05 Apr 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326877 The Court dismissed the writ petition challenging the communication from the Assistant Commissioner of Income Tax regarding the refund claim. It upheld the decision that the refund of TDS deducted under Section 194 (C) of the Income Tax Act could only be processed upon filing a return of income. The Court emphasized the availability of the statutory remedy under Section 264 of the Act for the petitioner to appeal the order, highlighting the importance of following prescribed legal procedures and utilizing statutory remedies provided under the Income Tax Act. Case-Laws Income Tax Tue, 05 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326877