Daily Archives: September 13, 2026

No Withholding of Income Tax Refunds Without a Section 245 Order : Delhi High Court The Delhi High Court Judgment in Vodafone Idea Limited v. ACIT & Anr. [W.P.(C) 2729/2026 & connected matters], delivered on August 18, 2026, directs the Income Tax Department to immediately issue pending refunds amounting to ₹53,09,56,470 plus interest. Key Facts… Read More »

Refund Allowed Even Without Original ITR (Delhi ITAT) and filed u/ 148 notice In ITA No. 2347/Del./2026 (D.B. Engineering P. Ltd. vs. ACIT, Circle 7(1), Delhi), the Delhi Bench ‘C’ of the ITAT ruled that an assessee is entitled to a refund of excess TDS claimed in a return filed under Section 148, even if… Read More »