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2014 (4) TMI 960 - ITAT DELHIDismissal of TDS - Amount was not claimed in the return – Applicability of section 155(14) of the Act – Held that:- Assessee contended that the provision of section 155(14) of the Act was brought into statute by Finance Act 2002 w.e.f. 1.6.2002 - the CIT(A) wrongly placed reliance on the provision in the order in disallowing legal contentions of the assessee – thus, the reliance placed by the CIT(A) wrongly placed reliance on the provisions of section 155(14) of the Act which was not applicable to the assessment year of the present case i.e. 2001-02 – Decided in favour of Assessee. Dismissal of appeal u/s 154/143(1) of the Act – Claim of TDS credit - The provisions of section 155(14) of the Act are not applicable which is related to AY 2001-02 - the assessee company requested to allow additional credit of various TDS certificates which were not claimed while filing the return of income and this request made u/s 154 of the Act was rejected by the AO by holding that the assessee has not claimed the TDS certificate while filing of return which is not a proper and justified approach - claim of the assessee in regard to credit of additional TDS certificates is remitted back to the AO for verification and examination – Decided in favour of Assessee.
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