https://www.taxtmi.com/caselaws?id=436612 The High Court allowed the petition, quashed the order rejecting the application for condonation of delay in claiming a TDS refund, and granted permission to carry forward the TDS amount to future assessment years. The court found a bonafide error in not claiming the TDS benefit and allowed the petitioner to file revised returns within three months. The respondents were permitted to initiate proceedings under Section 143(2) of the IT Act, with the petitioner precluded from raising a limitation defense. en-us Thu, 30 Mar 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436612 The High Court allowed the petition, quashed the order rejecting the application for condonation of delay in claiming a TDS refund, and granted permission to carry forward the TDS amount to future assessment years. The court found a bonafide error in not claiming the TDS benefit and allowed the petitioner to file revised returns within three months. The respondents were permitted to initiate proceedings under Section 143(2) of the IT Act, with the petitioner precluded from raising a limitation defense. Case-Laws Income Tax Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436612