₹5.31 lakh TDS refund allowed by ITAT Delhi: Why absence of an original ITR did not block the taxpayer
The Income Tax Appellate Tribunal (ITAT) in Delhi ordered a ₹5.31 lakh tax refund for a taxpayer who had not filed an original income tax return for the 2019-20 assessment year. The ITAT ruled that the absence of an original return did not prevent the taxpayer from claiming the refund, emphasizing the right to a refund under Section 237. This decision could influence future tax refund claims.