https://www.taxtmi.com/caselaws?id=775243 The Gujarat HC allowed a petition where a widow incorrectly filed her deceased husband's salary income in her own name instead of filing as legal representative under section 159. The petitioner sought rectification under section 154 to claim TDS benefit on her late husband's salary income for AY 2014-15. The court directed the petitioner to file a fresh return in her husband's name as legal representative within two weeks, offering the salary income earned by her deceased husband. The Centralized Processing Center was ordered to process the return expeditiously without raising limitation defects, and the limitation period was waived. The court emphasized that non-adjustment of TDS deducted from the deceased's salary would constitute unjust enrichment for the Revenue. The petition was disposed of with these directions. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775243 The Gujarat HC allowed a petition where a widow incorrectly filed her deceased husband's salary income in her own name instead of filing as legal representative under section 159. The petitioner sought rectification under section 154 to claim TDS benefit on her late husband's salary income for AY 2014-15. The court directed the petitioner to file a fresh return in her husband's name as legal representative within two weeks, offering the salary income earned by her deceased husband. The Centralized Processing Center was ordered to process the return expeditiously without raising limitation defects, and the limitation period was waived. The court emphasized that non-adjustment of TDS deducted from the deceased's salary would constitute unjust enrichment for the Revenue. The petition was disposed of with these directions. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775243