Tax Deposited by TAN Instead of PAN: DCIT Can Rectify Mistake In Challan

Kashmir Tubes Vs Union of India (Jammu & Kashmir High Court)

In the case of Kashmir Tubes vs. Union of India, the petitioner filed its income tax return for the assessment year 2005-06, declaring an income of ₹2.14 crore while claiming excise duty refund and interest subsidy under a government scheme. The assessing officer made additions, increasing the tax liability. The petitioner challenged this before the Commissioner of Income Tax (Appeals) and later the Income Tax Appellate Tribunal (ITAT), which ruled in its favor. The Union of India appealed to the Jammu &

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