https://www.taxtmi.com/caselaws?id=772052 The HC examined the validity of income tax returns and refund claims. The court held that returns cannot be rejected due to TDS discrepancies without formal communication of defects. The Revenue must process returns and refund claims transparently, following statutory procedures. Reassessment proceedings do not automatically invalidate returns. The court directed processing of the petitioner's refund claim and allowed further rectification applications. en-us Tue, 27 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772052 The HC examined the validity of income tax returns and refund claims. The court held that returns cannot be rejected due to TDS discrepancies without formal communication of defects. The Revenue must process returns and refund claims transparently, following statutory procedures. Reassessment proceedings do not automatically invalidate returns. The court directed processing of the petitioner's refund claim and allowed further rectification applications. Case-Laws Income Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772052