Refund To An Assessee Could Not Be Withheld Due To Technical Glitches
Last updated: 08 December 2022
Court :
Bombay High Court
Brief :
Refund should not be withheld due to some reason of technical glitch, system fails, mismatch of TDS etc. The Concerned AO must manually calculate the refund and release the refund. The computer system and auto-generation or any difficulty in doing so in a particular case, cannot override the correct legal position.
Citation :
VODAFONE IDEA LTD. V. CIT (2019) 267 TAXMAN 405 (BOM.)(HC)
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FCS Deepak Pratap Singh
Published in Income Tax
Views : 1127
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