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2022 (2) TMI 536 - HC - Income TaxTDS credit and refund along with up-to-date interest - HELD THAT:- Revenue accepts notice. He states that certain TDS claims made by the petitioner are not reflected in the Form 26AS statement. As petitioner states that in the relevant Assessment Year, the assessee had been incorporated as a subsidiary of Qualcomm Incorporated and some of its vendors had erroneously deposited the TDS of the assessee in the account of Qualcomm Incorporated. This issue has been dealt with by the CIT(A) in its order dated 21st September, 2017 wherein it has directed the Assessing Officer to verify the facts and allow the credit of the TDS claimed if it is paid to the credit of the Central Government and not claimed by Qualcomm Incorporated. In view of the aforesaid direction of the CIT(A), this Court disposes of the present writ petition with the directions to the Assessing Officer to implement the aforesaid direction of the CIT(A) as well as to pass appeal effect order and pay refund, if any, along with up to date applicable interest, if any, to the petitioner/assessee for the Assessment Year 2013-14 within twelve weeks.
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