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2020 (11) TMI 612

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..... om the payment made to the petitioner towards TDS, while tax payable by the petitioner for the assessment year 2007-08 was only ₹ 64,025/-. The petitioner was awaiting refund. - HELD THAT:- As seen that TDS has been deducted as per Ext.P3 Certificate issued by the Life Insurance Corporation of India. According to the petitioner, the petitioner produced original of Ext.P3 along with Ext.P1 IT .....

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..... RESH PETITIONER: ADV. SMT.DIVYA RAVINDRAN RESPONDENTS: ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) AND SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT The petitioner seeks to quash Ext.P5 and direct the first respondent to rectify the TDS mismatch after taking into account Ext.P2 Return and Ext.P3 Form 16A TDS Certificate and to issue refund along with interest for the delayed period .....

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..... sustainable. 4. The learned standing counsel appearing for the respondents filed a statement in the writ petition and opposed the prayers of the petitioner. According to the respondents, the petitioner failed to furnish the original TDS Certificate to the Department. In the absence of original TDS Certificate, the then Assessing Officer has not given credit for the TDS amount of ₹ 1,15,03 .....

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..... cording to the petitioner, the petitioner produced original of Ext.P3 along with Ext.P1 ITR. The case of the respondents is that this remittance is of the year 2007-08 and its entry is not reflected in Database. When the petitioner asserts that original of Ext.P3 has already been submitted before the Income Tax Authorities, the petitioner cannot be called upon to produce the original again. 8. .....

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