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2022 (5) TMI 1430 - AT - Income TaxRectification of mistake - tribunal has inadvertently left ground no 9 and 10 un-adjudicated - not granting credit for tax deducted at source (TDS), including credit for which the appellant could not furnish certificates but the payments were received net of taxes and raising a demand, in respect of taxes already deducted at source appropriately by the deductor and, making a demand of the said taxed which is not in consonance as per provisions of section 205 of the Act - HELD THAT:- DR fairly does not dispute the factual element embedded in the plea of the assessee, but relies upon the order of the Tribunal nevertheless. Having heard the rival contentions, and having perused the material on record we find that an inadvertent error have indeed crept in our order dated 07.04.2021 inasmuch as there was no specific adjudication on the ground no 9 and 10. We therefore, we deem it fit and proper recall the impugned order for the limited purposes of disposing of ground no 9 and 10 above. The registry is directed post the matter for hearing, on these limited grounds of appeal in the first half of July. Ordered, accordingly.
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