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TMI Blog2019 (11) TMI 1743X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Claims Tribunal - As argued deduction of TDS on interest (apart from securities) is exigible to an initial deduction at source of 20% and if the income of the petitioner and her children does not exceed the taxable income she could have well sought the refund by filing a return but that is also now delayed - petitioner said actually the amount was to be divided between six dependents and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner. Mr. Yogesh Putney, Sr. Standing Counsel for respondents No. 1 to 3. None for Respondent No. 4. ORDER AJAY TEWARI, J. (Oral) 1. This petition has been filed under Articles 226/227 directing the respondents to re-pay/refund of TDS amount of Rs.1,27,633/- which has been illegally deducted vide Form No.16A dated 18.02.2016 (Annexure P-3) from the compensation amount awarded by the Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire amount as if it belonged only to the present petitioner was illegal. He has also pointed out that the petitioner and her family members are from the lower strata of society and they had no other source of income and on this score also this deduction should not have been made. 4. On the other hand as per the reply filed and as per the stand of the counsel for respondents No.1 to 3 dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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