Tax Refund Claim Upheld: No Valid Grounds for Rejection, Discrepancies Cannot Invalidate Return, Petitioner's Right Preserved

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....HC held that the Revenue's refusal to process the petitioner's tax refund claim was unwarranted. The court found no valid basis for treating the revised return as defective, as no formal communication of defectiveness was issued. The TDS discrepancy alone cannot invalidate the return. The HC directed the Revenue to process the refund application, allowing the petitioner to file a rectification application based on Form 26AS. The assessment order under Section 153C does not prejudice the petitioner's right to claim the refund. The petition was disposed of with a binding direction to the Revenue to process the refund claim.....