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2021 (7) TMI 459 - AT - Income TaxRefund of TDS to the deductor - HELD THAT:- In the present case, the CIT(A) has allowed relief to the assessee on the basis that the refund to the deductor is not possible. DR has however rightly pointed out that as per the CBDT’s Circular No.2/2011 dated 2.04.2011, there is a procedure for the deductor to claim refund before the AO. The basis on which the CIT(A) allowed relief to the assessee is therefore not sustainable. In the case of Escorts Vs. DCIT [2007 (5) TMI 362 - ITAT DELHI] the factual background under which credit for TDS was allowed was that the assessee claimed that the income which was subject to TDS was not taxable in his hands. In the present case, the assessee has not explained as to the status of the income as reflected in the TDS certificate The decision in the case of M/s. Bhooratnam and Co. [2013 (1) TMI 478 - ANDHRA PRADESH HIGH COURT] was a case where TDS certificates of an assessee were in the name of joint venture partners and credit was not given by the Department. The Hon’ble Andhra Pradesh High Court held that credit should be given to the contractor whether certificate is issued in the name of joint venture or in the name of contractor. Thus, all the decisions cited by learned Counsel for the assessee are found distinguishable and not applicable to the facts of the present case. For the reasons given above, we are of the view that the order of the CIT(A) cannot be sustained and the credit for TDS cannot be allowed to the assessee in facts and circumstances of the case. Appeal of the Revenue stands allowed.
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