https://www.taxtmi.com/caselaws?id=400857 The court ruled in favor of the petitioner, directing the quashing of Ext.P5 and rectification of the TDS mismatch by considering Ext.P2 Return and Ext.P3 Form 16A TDS Certificate. The respondents were instructed to evaluate the rectification application with reference to Ext.P3, obtain necessary information from LIC, and potentially reduce interest dues owed to the petitioner. The judgment emphasized fair consideration of evidence and cooperation with relevant entities for a just decision. en-us Wed, 16 Sep 2020 00:00:00 +0530 Fri, 20 Nov 2020 13:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400857 The court ruled in favor of the petitioner, directing the quashing of Ext.P5 and rectification of the TDS mismatch by considering Ext.P2 Return and Ext.P3 Form 16A TDS Certificate. The respondents were instructed to evaluate the rectification application with reference to Ext.P3, obtain necessary information from LIC, and potentially reduce interest dues owed to the petitioner. The judgment emphasized fair consideration of evidence and cooperation with relevant entities for a just decision. Case-Laws Income Tax Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400857