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2012 (8) TMI 544 - HC - Income TaxCondonation of delay in seeking refund - based on the demand raised, for the failure to deduct tax at source, his employer had paid the tax under section 201(1) of the Income-tax Act along with interest under section 201(1A) of the Income-tax Act, which was subsequently recovered by the employer from the respective employees – employees seeking refund of the TDS amount with admissible interest - Held that:- Once the deduction of tax at source was held to be not in accordance with law, the amount of tax recovered should have been refunded - it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees to apply for refund the claim. Moreover, the contention of the learned standing counsel that the Chief Commissioner has no power to condone the delay and the assessees should have approached the Board cannot be sustained in view of the decision of the hon'ble Supreme Court in the earlier round of litigation. Order of the Karnataka High Court in S. Thigarajan's case (2009 (8) TMI 531 - KARNATAKA HIGH COURT) followed.
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