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2022 (7) TMI 400 - KERALA HIGH COURTTDS deducted in the name of the managing partner of the petitioner firm has not been given credit to in the name of the firm - HELD THAT:- This writ petition will stand disposed of directing that on a proper application being made, the Income Tax department will provide a link for uploading the documents necessary for transfer of credit of TDS from the managing partner of the petitioner firm to the account of the firm, subject to compliance with all procedural formalities. Proceedings, if any, initiated against the petitioner for recovery of amounts due under Ext.P1 order of assessment shall be kept in abeyance for a period of two months to enable the petitioner to avail the option under Rule 37BA(2) of the Income Tax Rules.
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