https://www.taxtmi.com/highlights?id=69267 Condonation of delay in claiming refund based on Tax Deducted at Source [TDS] - As the petitioner is being permitted to file revised returns on condonation of delay, if there is any occasion for the respondents to initiate proceedings u/s 143[2] for framing of assessment u/s 143[3] petitioner must be precluded from raising the defence of limitation. - HC en-us Mon, 17 Apr 2023 08:07:08 +0530 Mon, 17 Apr 2023 08:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69267 Condonation of delay in claiming refund based on Tax Deducted at Source [TDS] - As the petitioner is being permitted to file revised returns on condonation of delay, if there is any occasion for the respondents to initiate proceedings u/s 143[2] for framing of assessment u/s 143[3] petitioner must be precluded from raising the defence of limitation. - HC Highlights Income Tax Mon, 17 Apr 2023 08:07:08 +0530 https://www.taxtmi.com/highlights?id=69267