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2020 (12) TMI 489 - HC - Income TaxRefund claim - Officer feels sorry that TDS was deducted as they were under the impression that the amount has to be counted in this year - HELD THAT:- The litigation is of the year 2005. The appeal has to be spread over these 20 years as petition was numbered. The petitioner may file a refund application, which shall be considered on merit by the Income-tax department as prima facie TDS should not have been deducted. It is observed that in future the Officer shall be more vigil. This Court cannot pass order of release as the lis is over between the parties before the court concerned. The Tribunal shall release the amount. It is conveyed to this Court that the Tribunal has passed orders whereby the entire amount is kept in Fixed Deposit. The petitioners are not illiterate people. Hence, as per the judgment of the Apex Court in A.V. Padma & others Vs. R.Venugopal and others, [2012 (1) TMI 389 - SUPREME COURT] no amount be kept in FD as the appeals are now over. The application is allowed.
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