TMI Blog2020 (12) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ile 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 Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer is present and he feels sorry that TDS was deducted as they were under the impression that the amount has to be counted in this year. Sri Nigamendra Shukla seeks time to produce the judgment delivered by Bombay High Court which is recent judgment. Hence the Insurance company should not have deducted the amount. The Income-tax department shall do the needful in the matter. The litigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore 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, reported in 2012 (3) SCC 378, no amount be kept in FD as the appeals are now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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