Denial of refund as tax deducted by Land Acquisition Collector not reflected in Form 26AS unjustified

Hari Kishan Sharma Vs Govt of NCT of Delhi & Anr. (Delhi High Court) Delhi High Court held that deduction of tax by Land Acquisition Collector is duly, however, the same was not reflected in Form 26AS. Thus, petitioner cannot be penalized for mere reason that Form 26AS suffered from a discrepancy. Facts- The petitioner had duly filed his return for AY 2010-11 on 24 June 2010, offering an income of INR 5,26,580/- to tax. The said return is stated to have been processed under Section 143(1) on 27 January 2011. It however appears that with respect to the compensation which had been received b...