Jharkhand HC Directed Income Tax Authorities to Act by Deadline on TDS Refund Claim

Kashish Developers Limited Vs Union of India (Jharkhand High Court)

The petitioner approached the Court seeking implementation of an appellate order dated 28.07.2021 passed by the Commissioner of Income Tax (Appeals) and for issuance of a consequential revised Assessment/Rectification Order concerning TDS assessment for the financial year 2017-18. During the pendency of the petition, the respondents passed an order dated 19.01.2026 giving effect to the appellate order. However, the petitioner contended that despite the order being passed, its actual effect, including refund, had no

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