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2014 (3) TMI 358 - AT - Income TaxWorks contractor Interest and contract receipts not disclosed TDS certificate not received Held that:- The assessee has not been able to show that at any stage, that he has taken up the matter either with the bank or with the contractees for rectification of the excess deducting of tax at source the Counsel has made an alternate prayer to remit the file back to the Assessing Officer for verification of the facts it is not appropriate to grant second innings to the assessee for mere verification of the TDS amounts from the bank or the contractees - The assessee could have done this exercise with due diligence in the first stage itself Decided against Assessee.
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