https://www.taxtmi.com/caselaws?id=59222 The Tribunal directed the Assessing Officer to refund the taxes already deposited by the appellant before filing the appeal under section 248 of the Income-tax Act, 1961. The Tribunal emphasized that the appellant, upon succeeding in the appeal, was not obligated to issue a TDS certificate and that the refund should not be limited to the person from whose payments tax was deducted. The Tribunal invoked constitutional provisions and legal principles to support its decision, ultimately allowing the appeal and ordering the refund of the taxes deposited by the appellant. en-us Wed, 17 Dec 2003 00:00:00 +0530 Fri, 15 Jun 2012 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59222 The Tribunal directed the Assessing Officer to refund the taxes already deposited by the appellant before filing the appeal under section 248 of the Income-tax Act, 1961. The Tribunal emphasized that the appellant, upon succeeding in the appeal, was not obligated to issue a TDS certificate and that the refund should not be limited to the person from whose payments tax was deducted. The Tribunal invoked constitutional provisions and legal principles to support its decision, ultimately allowing the appeal and ordering the refund of the taxes deposited by the appellant. Case-Laws Income Tax Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59222