Refund on 148

Plz explain ur query more😊

There is mis-match between 143 (3) and 148
Be specific in your query.

Tha assessee had a business and got tds/tcs deducted. But he didn't file his ITR. Later on the basis of TCS deduction, his case is selected for scrutiny u/s 148. Assessee filed ITR in compliance to the notice u/s 148. Produced necessary documents and the Returned Income was accepted. In this case, if the credit of TCS is given, refund is payable. Whether the assessee is eligible for refund in this case?

Yes because according to return filed u/s 148 will be considered. therefore anything which is payable will be given to assessee