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Erroneous TDS Paid Due to Ignorance of Earlier Deduction Cannot Be denied: Karnataka HC
Case Law Details
- Case Name
- Murigeppa Kashappa Nara Vs Government of India (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All High Courts, Karnataka High Court
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Murigeppa Kashappa Nara Vs Government of India (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging the rejection of an application seeking refund of tax deducted at source (TDS) for the assessment year 2018–19. The petitioner had filed a return of income, but the TDS certificates relating to deductions made by Karnataka State Mineral Corporation were not placed before the Assessing Officer at the relevant time. Upon subsequently producing these materials, the petitioner claimed entitlement to a TDS refund and filed an application under Section 119(2)(b) of ...
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