TMI Blog2016 (8) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-06. In support of this contention, he has relied, inter alia, on the Third Member decision of Chandigarh Bench of this ITAT in the case of Shri Pardeep Kumar Dhir [ 2007 (4) TMI 294 - ITAT CHANDIGARH-B] - In the said case, the issue referred to Third member under section 255(4) was whether the credit for the tax deducted at source in the previous year is to be allowed in the assessment year relevant to the year in which deduction has been made or in the year in which the income is assessable to tax. It is thus clear that the similar issue as involved in the present case was referred to Third Member in the case of Shri Pardeep Kumar Dhir (supra) as there was a difference of opinion between the two Members of the Division Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting to Rs.84,373/- and TDS amounting to Rs.3,61,059/- was not given by the Assessing Officer. The assessee, therefore, filed an application under section 154 claiming credit for the said amounts by way of rectification. On the basis of the original challans filed by the assessee as proof of payment of advance tax of Rs.2,70,000/- and self-assessment tax of Rs. 84,373/-, the claim of the assessee for credit of the said amounts was allowed by the Assessing Officer and the intimation issued under section 143(1) was rectified by him to that effect. The claim of the assessee for credit of TDS amounting to Rs.3,61,059/-, however, was not accepted by the Assessing Officer on the ground that the relevant as pet the certificate filed by the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioned in the relevant TDS certificate, the said commission income was actually offered by the assessee in the year under consideration, i.e. AY 2005-06 on receipt basis and the assessee, therefore, was entitled to claim credit for the same in AY 2005-06. In support of this contention, he has relied, inter alia, on the Third Member decision of Chandigarh Bench of this ITAT in the case of Shri Pardeep Kumar Dhir -vs. ACIT reported in 107 ITD 118. In the said case, the issue referred to Third member under section 255(4) was whether the credit for the tax deducted at source in the previous year is to be allowed in the assessment year relevant to the year in which deduction has been made or in the year in which the income is assessable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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