TMI Blog2010 (12) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee u/s 143(1)(a) - It is well settled that the adjustments which could be made while processing the return u/s 143(1)(a) are of such nature on which no dispute or debate is possible - Ostensibly, on the basis of the return of income filed, it could not be inferred by the AO on a prima facie basis that the credit for the TDS was wrong - Decided in favour of assessee. - 492 of 2005 - - - Dated:- 7-12-2010 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Ms. Savita Saxena, Advocate for the appellant. AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short the Act ) has been filed by the Revenue against the order dated 19.8.2004, passed by the Income Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2002 declaring income of Rs. 4,90,318/- wherein a refund of Rs. 3,04,332/- was claimed on the basis that the tax at source was deducted in excess. The return was processed under Section 143(1) (a) and the assessing officer vide order dated 31.12.2003, restricted the credit of Tax deducted at Source (TDS) in terms of provisions of Section 199 of the Act to Rs. 9,029/- (949/- + 949/- + 1474/- and 5657/- at the rate of 1.02% of gross commission received in the sum of Rs.5,54,669/-), instead of TDS claimed at Rs. 4,22,871/-. Denial of giving credit of the full amount of TDS led to filing appeal by the assessee before the Commissioner of Income Tax (Appeals) [for short the CIT(A) ]. The CIT(A), vide order dated 18.3.2004, allowed the appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per statement furnished before me in respect of lorry hire amount TDS and the commission earned for the financial year 2001-02 relevant to the assessment year in appeal, as against lorry hire amounts booked by the appellant aggregating to Rs. 3,99,85,200/-, the appellant received commission/ service charges of Rs.5,54,649/- whereas the TDS was deducted of Rs. 4,19,499/-. As the TDS amount constituted 1.04% of the total receipts, the Assessing Officer allowed credit of TDS of Rs. 5657/- (1.02%). Further credit of Rs. 949/- + Rs. 949/- + 1474/-= Rs. 3312/- was also given. Thus, the credit of TDS was only allowed to the extent of Rs. 9,029/- out of Rs. 5,54,659/- against which the appellant is in appeal before me. 4. I have carefully co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly by the consignor and got his commission thereafter. Ostensibly, TDS is deducted on the payment made to the assessee on the basis of gross amounts paid which, inter alia, also include payments made for the actual trucks. The income submitted by the assessee is the gross amount of commission received for the services rendered by the assessee. Therefore, the CIT(A) proceeded on the basis that the income in relation to which the tax has been deducted at source on behalf of the assessee has been declared by the assessee in his return of income. To this extent, we do not find any infirmity in the conclusions drawn by the first appellate authority. 6. We have also noticed that the rejection of the credit for TDS has been done while processi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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