TDS

This query is : Resolved 

03 June 2010 A company misses to claim the TDS during the filling of return. The company is under loss and hence there would be no tax and the whole TDS should be considered as refund. But even after filing the rectified return the department is not accepting to give the refund. Is there any related case law. What should be done. Provide the case law related to it if there is any.

03 June 2010 The following cases may help you, but they needs to be used in an appropriate context. please go through in detail before submision

right to refund of overpaid tax
Kamal Kishore Gupta v/s ITO (2006) 280 ITR 588 (P&H)

right to file revise return available only if already filed under 139(1) or 139 (2)
Kumar Jagdish Chandra Sinha v/s CIT (1996) 220 ITR 67 (SC)



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