Court Rules on TDS Credit Against Enhanced Compensation; No Revised Return Needed if Certificate Filed Timely.

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....Tax deducted at source (TDS) credit against enhanced compensation received under Land Acquisition Act. Petitioner's application for revised tax return rejected based on time limitation and circular. Court held revised return along with tax certificate need not be furnished if certificate produced within two years from assessment year-end. Assessing Officer bound to amend assessment order u/s 155(14). Excess tax paid entitles assessee to claim refund u/s 237. Limitation inapplicable due to court's prerogative writ. Land Acquisition Collector responsible for TDS deduction u/s 204, assessee not liable u/s 205. Impugned order quashed, directing respondents to process revised return for refund u/s 227 with applicable interest for delayed credit.....