JAMMU, Aug. 6 -- In a significant judgment, the High Court of Jammu & Kashmir and Ladakh has granted relief to a petitioner in a tax deduction at source (TDS) dispute, pulling up the Income Tax Department for failure to act upon an appellate order passed in 2019.
The petitioner, Sanju Aggarwal, had challenged a rectification order issued by the Centralised Processing Centre of the Income Tax Department in 2017, contending that it was passed beyond the statutory period of four years and without affording her any opportunity of hearing.
Despite a favourable order passed by the Commissioner of Income Tax (Appeals) on January 23, 2019, directing the Assessing Officer to verify the TDS claim and allow credit if found in order, the Department i...