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2019 (11) TMI 1743 - PUNJAB AND HARYANA HIGH COURTTDS on compensation under Motor Vehicles Act - Re-pay/refund of TDS as illegally deducted from the compensation amount awarded by the Motor Accident Claims Tribunal - As argued deduction of TDS on interest (apart from securities) is exigible to an initial deduction at source of 20% and if the income of the petitioner and her children does not exceed the taxable income she could have well sought the refund by filing a return but that is also now delayed - petitioner said actually the amount was to be divided between six dependents and therefore deducting the entire amount as if it belonged only to the present petitioner was illegal - HELD THAT:- Keeping in view the entire factual matrix, we deem it appropriate to dispose of this petition with a direction to the petitioner to file a return within two months from the date of receipt of certified copy of this order with the competent Assessing Officer along with an application for condonation of delay under Section 119 of the Income Tax Act, 1961 and the competent authority is directed to take a sympathetic view in dealing with the application for condonation of delay and thereafter the Assessing Officer may consider if the petitioner and her five children are entitled for refund as per law.
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