https://www.taxtmi.com/caselaws?id=794249 Pending rectification under section 154 of the Income-tax Act was directed to be decided expeditiously, with the competent authority required to dispose of the application within three months. The Court also directed that no further evidence should be insisted upon for the TDS issue already supported by the ledger account, while allowing the petitioner to furnish the ledger if not already on record. Coercive recovery of the outstanding demand was restrained until the rectification application is decided, giving the petitioner interim protection pending that determination. en-us Mon, 22 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794249 Pending rectification under section 154 of the Income-tax Act was directed to be decided expeditiously, with the competent authority required to dispose of the application within three months. The Court also directed that no further evidence should be insisted upon for the TDS issue already supported by the ledger account, while allowing the petitioner to furnish the ledger if not already on record. Coercive recovery of the outstanding demand was restrained until the rectification application is decided, giving the petitioner interim protection pending that determination. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794249