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2017 (5) TMI 3 - AT - Income TaxCredit of TDS u/s 199 denied - TDS deducted in the name of assessee being co-owner of the property - Held that:- As AR of the assessee filed the affidavit, income tax returns alongwith computation of income and confirmation of accounts of all 18 co-owners of the property. It is also noticed from the affidavit/ declaration of 18 co-owners wherein all 18 co-owners have mentioned that they have received the rent without deduction of any tax. Thus the assessee is directed to submit the details of income tax returns alongwith computation of income and confirmation of the accounts of 18 co-owners of the property of before the AO. The AO is directed to provide adequate opportunity of being heard to the assessee in this case in accordance with law. Thus the Ground No. 1 to 3 of the assessee is allowed for statistical purposes.
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