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2021 (10) TMI 1016 - AT - Income TaxRectification of mistake u/s 154 - restriction of the TDS credit - CIT(A) restored the issue to the A.O. for examination and grant of correct TDS credit - HELD THAT:- A.O. while giving effect to the CIT(A)’s order dated 05.12.2018 granted the TDS credit as originally claimed in the return of income. Therefore, the present proceedings, which arise out of 154 proceedings of the A.O. dated 28.03.2014 has been subsumed by the later proceedings of the CIT(A) dated 05.12.2018 and the order giving effect to the CIT(A) by the A.O. dated 25.10.2019. Therefore, this appeal of the Revenue in essence is rendered infructuous and the same is dismissed as such.
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