Assessment cannot be reopened for excess credit of TDS

HIGH COURT OF DELHI Asia Satellite Telecommunications Co. Ltd. Versus Assistant Director of Income-tax, International Taxation W.P.(C) NO. 8852 OF 2011 AUGUST 23, 2012 JUDGMENT R.V. Easwar, J. This writ petition has been filed by Asia Satellite Telecommunication Company Limited (hereinafter referred to as ‘petitioner’) under Articles 226 & 227 of the Constitution of India praying for issue of a writ of certiorari or any other writ, order or direction quashing the order dated 02.12.2011 as amended by order dated 12.12.2011 passed by the respondent, who is the As...