https://www.taxtmi.com/highlights?id=97164 Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition. en-us Wed, 25 Feb 2026 11:54:27 +0530 Wed, 25 Feb 2026 11:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97164 Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition. Highlights Income Tax Wed, 25 Feb 2026 11:54:27 +0530 https://www.taxtmi.com/highlights?id=97164