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2021 (12) TMI 593 - AT - Income TaxDisallowance of credit for TDS - addition confirmed by CIT while processing the return of income by CPC under section 143(1) of the Act and thereafter passing the order under section 154 - HELD THAT:- While passing the order under section 154 of the Act, the CPC has denied the TDS credit for an amount of ₹ 1,54,213/- but no reason is assigned for non granting the credit of the said amount. CIT(A) though accepted this fact that the CPC has not given any reason for not allowing the credit of the said amount and accordingly directed the CPC to allow the total TDS credit ₹ 11,06,643/- instead of ₹ 9,52,430/- allowed in the rectification order passed under section 154 CIT(A) has directed the assessee to provide the information for the purpose of implementing the directions issued to the CPC. Thus, it is manifest from the impugned order that the CIT(A), instead of getting relevant details and facts verified by calling a remand report from the Assessing Officer, has directed the CPC to consider the issue and allow the claim. Since the assessee has claimed that the relevant details were filed in the proceedings under section 154 of the Act as well as before the CIT(A) therefore, in the interest of justice, we set aside this issue to the record of the Assessing Officer to verify the relevant details and correctness of the claim of the assessee regarding the TDS credit. The Assessing Officer has to properly verify the details of TDS as reflected in Form 26AS and then allow the TDS credit to the assessee after giving an opportunity of hearing to the assessee - Appeal is allowed for statistical purposes.
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