ITAT Delhi Orders ₹5.31 Lakh TDS Refund Despite Missing ITR

ITAT Delhi has ruled that a taxpayer is entitled to a ₹5.31 lakh TDS refund, even without an original ITR. This decision emphasizes that refunds cannot be denied solely due to the absence of an original Income Tax Return (ITR) when a valid claim is made post Section 148 notice. The tribunal's ruling highlights taxpayer rights and the importance of fair treatment by the Income Tax Department.