2020 (11) TMI 612

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....ATHA MENON (SR.) AND SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT The petitioner seeks to quash Ext.P5 and direct the first respondent to rectify the TDS mismatch after taking into account Ext.P2 Return and Ext.P3 Form 16A TDS Certificate and to issue refund along with interest for the delayed period from the date of deduction of TDS to the date of actual granting of refund in accordance wit....

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....it petition and opposed the prayers of the petitioner. According to the respondents, the petitioner failed to furnish the original TDS Certificate to the Department. In the absence of original TDS Certificate, the then Assessing Officer has not given credit for the TDS amount of Rs. 1,15,034/- at the time of processing the Return under Section 143(1). Further on verification, it is found that the ....

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....respondents is that this remittance is of the year 2007-08 and its entry is not reflected in Database. When the petitioner asserts that original of Ext.P3 has already been submitted before the Income Tax Authorities, the petitioner cannot be called upon to produce the original again. 8. In the circumstances, the writ petition is disposed of directing the respondents to consider Ext.P6 rectifica....