₹5.31 lakh TDS refund allowed by ITAT Delhi: Why absence of an original ITR did not block the taxpayer

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ITAT Delhi has directed the Income Tax Department to issue a ₹5.31 lakh refund with interest to a taxpayer who claimed it in a return filed after a Section 148 notice. The tribunal held that the refund could not be denied merely because no original ITR was filed.
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