https://www.taxtmi.com/caselaws?id=471159 Undisputed tax deducted at source reflected in Form 26AS must be credited against an assessee's tax liability when a return is filed in response to a reassessment notice. Tax deducted by the purchaser constitutes an income-tax payment on the assessee's behalf and, after adjustment against the determined liability, any excess must be refunded following verification. Reassessment proceedings cannot deny TDS credit merely because the assessee did not file an original return. en-us Thu, 24 Jul 2025 00:00:00 +0530 Sat, 22 Aug 2026 22:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471159 Undisputed tax deducted at source reflected in Form 26AS must be credited against an assessee's tax liability when a return is filed in response to a reassessment notice. Tax deducted by the purchaser constitutes an income-tax payment on the assessee's behalf and, after adjustment against the determined liability, any excess must be refunded following verification. Reassessment proceedings cannot deny TDS credit merely because the assessee did not file an original return. Case-Laws Income Tax Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471159