TDS Mismatch Not Sufficient to Reject Return or Deny Refund: Delhi HC

Mukesh Garg Vs ACIT (Delhi High Court) Delhi High Court has directed the tax authorities to process a refund claim for Assessment Year (AY) 2016-17, ruling that a refund cannot be denied due to a Tax Deducted at Source (TDS) mismatch if the assessee filed a revised return within the stipulated time and the revenue failed to either reject it or communicate any defects. The court’s decision hinged on the absence of any official communication or record from the tax department indicating that the revised return was deemed invalid. The petitioner, Mukesh Garg, sought a refund of ₹1,16,94,87...