https://www.taxtmi.com/caselaws?id=758727 Delhi HC allowed writ petition challenging denial of TDS credit refund. Commissioner erroneously held petitioner must revise return before claiming refund. Court ruled Section 155(14) places statutory obligation on AO to amend assessment order when TDS credit appears in Form 26AS, without requiring return revision. Provision addresses contingencies where TDS reflects with time lag due to unforeseeable reasons. Since tax was properly deducted and reflected in Form 26AS, and income was not taxable, respondents' refusal to refund was illegal and arbitrary. Section 264 order quashed. en-us Tue, 03 Sep 2024 00:00:00 +0530 Wed, 18 Sep 2024 07:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758727 Delhi HC allowed writ petition challenging denial of TDS credit refund. Commissioner erroneously held petitioner must revise return before claiming refund. Court ruled Section 155(14) places statutory obligation on AO to amend assessment order when TDS credit appears in Form 26AS, without requiring return revision. Provision addresses contingencies where TDS reflects with time lag due to unforeseeable reasons. Since tax was properly deducted and reflected in Form 26AS, and income was not taxable, respondents' refusal to refund was illegal and arbitrary. Section 264 order quashed. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758727