https://www.taxtmi.com/caselaws?id=432572 The ITAT dismissed the appeal by the assessee seeking TDS credit for A.Y. 2010-11 due to a delay in filing the return of income. Despite genuine hardships faced, including heavy losses, the failure to approach the appropriate authorities for refund claims resulted in the dismissal of the appeal. The ITAT emphasized the importance of following correct procedures and addressing refund claims through the designated channels, as outlined in relevant legal provisions and precedents, ultimately affirming the CIT(A)'s decision. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 09 Jan 2023 08:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432572 The ITAT dismissed the appeal by the assessee seeking TDS credit for A.Y. 2010-11 due to a delay in filing the return of income. Despite genuine hardships faced, including heavy losses, the failure to approach the appropriate authorities for refund claims resulted in the dismissal of the appeal. The ITAT emphasized the importance of following correct procedures and addressing refund claims through the designated channels, as outlined in relevant legal provisions and precedents, ultimately affirming the CIT(A)'s decision. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432572