TaxTMI 
TaxTMI 
2024 (9) TMI 651
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.... been preferred seeking the following reliefs: "a) Issue a writ of mandamus or any other appropriate writ, order, direction and set aside and quash the impugned order dated 23.10.2018 in F.No. PCIT-23/ Hari Kishan Sharma/2014-15/1192 (2) (b) 2018-19/917 by the Respondent No 02 for initiate refund of the amount deposited under TDS which was reflected in PAN No. AHZPS8054N for Rs. 1,68,118/-. b) Issue a writ of mandamus or any other suitable writ, order or direction for TDS amount deducted from the enhanced compensation and allow the petitioner to file the revised ITR claiming the refund of TDS of Rs, 1,68,118/- (Rupees One Lakh Sixty Thousand One Hundred Eighteen Only) with interest @ 18% PA and damages as per award' No....
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....duction at Source [TDS] amounting to INR 1,68,118/- against the total enhanced compensation of INR 18,59,239/- received in Financial Year [FY] 2009-10. 6. The writ petition came to be disposed of by this Court on 25 October 2017 with the LAC (South) being commanded to duly examine the grievance of the petitioner-assessee and accord appropriate TDS credit. It was pursuant to our direction that the LAC (South) issued a revised Form 16A in respect of TDS which already stood deducted and which Form was issued to the petitioner on 02 December 2017. It was in the aforesaid back drop that the petitioner approached the respondent for being permitted to file a revised return for AY 2010-11. 7. The said application has come to be negated by the....
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....e conferred upon an Assessing Officer [AO] to make an assessment in his discretion could have been passed. 11. We note that the determinate date which is spoken of by the respondents clearly fails to bear in consideration situations like the present where the assessee was ultimately accorded relief by a Court many years after the dispute itself had arisen. It would thus be wholly inequitable to enforce a time frame as contemplated under the Circular dated 09 June 2017 and to thus deny relief which is otherwise liable to be accorded to the assessee. 12. We note that the fact that the tax had been duly deducted by LAC (South) is not in question. For some reason which is not disclosed in the impugned order, the aforesaid credit was not r....
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....income on which the tax has been collected] has been disclosed in the return of income filed by the assessee for the relevant assessment year." 15. A reading of the aforenoted provision leads us to the inevitable conclusion that a revised return along with the tax certificate need not be furnished provided such a certificate is produced before the Assessing Officer [AO] within two years from the end of the AY. The AO as per the terms of Section 155 (14) was instead required to amend the order of assessment or any intimation or deemed intimation issued under Section 143 (1) of the Act. 16. The fact that the amount which had been deducted was liable to be accorded due credit, also stands fortified from a reading of Section 237 of the Ac....
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....19, sub-section (2) read as follows:- "(2) No such claim shall be allowed, unless it is made within the period specified hereunder, namely: - (a) where the claim is in respect of income which is assessable for any assessment year commencing on or before the 1st day of April, 1967, four years from the last day of such assessment year (b) where the claim is in respect of income which is assessable for the assessment year commencing on the first day of April, 1968, three years from the last day of the assessment year; (c) where the claim is in respect of income which is assessable for any other assessment year, one year from the last day of such assessment year; (d) where the claim is in respect of ....