s. 139(1), s. 143(1) - Revised return and refund of TDS

[rajul5234]

SCA 7246/ 2013. Dt. 24/6/2013. Anitadevi Manoharlal Agarwal, Guj. H. C.
Para. 5.2 is crucial.
Held, Even if original return is belated, if s. 143(1) intimation is passed, revised return can be filed in permissible time limits to get refund of TDS not claimed in original return.
R.K.Parel.