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| The Tax Publishers2020 TaxPub(DT) 5358 (All-HC) INCOME TAX ACT, 1961
Section 237
Assessee may file a refund application, which shall be considered on merit by the Income-tax Department as prima facie TDS should not have been deducted.
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Refund - Allowability - Deduction of TDS under wrong impression -
The question arose for consideration was as to whether assessee can file refund claim against deduction of TDS under impression that amount had to be counted in this year. Held: Assessee may file a refund application, which shall be considered on merit by the Income-tax Department as prima facie TDS should not have been deducted.
REFERRED :
FAVOUR : In favour of assessee
A.Y. :
IN THE ALLAHABAD HIGH COURT
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