https://www.taxtmi.com/caselaws?id=796479 Where rectification establishes that no tax demand survives, the Tribunal may use its inherent appellate powers to direct refund of tax recovered while the rectification application was pending. The rectification granted the claimed tax deducted at source credit and calculated a refund after adjusting the recovered amount; a further refund remained due even without that adjustment, showing that the original demand had been extinguished and the recovery amounted to duplicate collection. Such relief may be necessary in exceptional circumstances to prevent arbitrary recovery from frustrating the statutory appellate process. en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796479 Where rectification establishes that no tax demand survives, the Tribunal may use its inherent appellate powers to direct refund of tax recovered while the rectification application was pending. The rectification granted the claimed tax deducted at source credit and calculated a refund after adjusting the recovered amount; a further refund remained due even without that adjustment, showing that the original demand had been extinguished and the recovery amounted to duplicate collection. Such relief may be necessary in exceptional circumstances to prevent arbitrary recovery from frustrating the statutory appellate process. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796479