2026 (1) TMI 996

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.... JUSTICE RAJESH BINDAL AND HON'BLE MR. JUSTICE VIJAY BISHNOI For the Petitioner(s): Mr. Raghavendra P Shankar, A.S.G., Ms. Madhulika Upadhyay, AOR, Mr. Karan Lahiri, Adv., Mr. Bhuvan Kapoor, Adv., Mr. Udit Dedhiya, Adv., Mr. Shashank Bajpai, Adv. For the Respondent(s): None.   ORDER 1. Delay condoned. 2. Leave granted. 3. The only grievance raised by the appellants in th....

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....he assessee, the liability cannot be waived of. It is only in case any TDS has been deducted from the payments made to an assessee that he gets credit, despite the fact that the amount may not have been paid to the Department by the person who deducted the TDS. For that, certain facts will always be required to be verified. Any change in the software will not even point out the cases to the Assess....