https://www.taxtmi.com/caselaws?id=758407 Delhi HC allowed writ petition challenging rejection of revised tax return application for TDS credit on enhanced land acquisition compensation. Revenue rejected application citing 6-year limitation under Circular 09/2015. Court held that revised return with tax certificate need not be furnished if certificate produced before AO within two years from AY end. AO required to amend assessment order under Section 155(14). Petitioner entitled to refund under Section 237 where excess tax paid. Court quashed impugned order, directed respondents to accept revised return within four weeks and process refund considering statutory interest provisions. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 08:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758407 Delhi HC allowed writ petition challenging rejection of revised tax return application for TDS credit on enhanced land acquisition compensation. Revenue rejected application citing 6-year limitation under Circular 09/2015. Court held that revised return with tax certificate need not be furnished if certificate produced before AO within two years from AY end. AO required to amend assessment order under Section 155(14). Petitioner entitled to refund under Section 237 where excess tax paid. Court quashed impugned order, directed respondents to accept revised return within four weeks and process refund considering statutory interest provisions. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758407