CBDT following HC’s mandamus instructs AO to give credit for TDS mismatch if deductor has deposited

IT : Section 139, Read with Section 199 of The Income-Tax Act, 1961 - Return of Income - Credit of TDS U/S 199 to an Assessee when the Tax Deducted has been Deposited with Revenue by Deductor - Direction of Hon'ble Delhi HC in The Case 'Court on its Own Motion Vs. Union of India &Ors. in WP(C) 2659/2012 & WP(C) 5443/2012'