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2022 (8) TMI 203 - Income Tax
TDS credit - CPC did not give credit of TDS though the same was appearing in Form 26AS - HELD THAT:- We find that ld. CIT (A) has confirmed the order of CPC by ignoring the mandate of law contained in section 143(1)(a) that before making such adjustment, assessee should be put to notice. Since this has not been done the jurisdiction of CPC in doing such adjustment sans any notice is vitiated. Consequently, the adjustment done by CPC is not sustainable in law.
Even on merits, assessee has duly narrated the facts and reasons as to where the said income is reflected but ld. CIT (A) has not applied his mind in this regard and confirmed the AO’s order
As already noted by us, the above adjustment was not liable to be done by CPC without issuing notice in this regard. On merits, the order of ld. CIT(A) exhibits non-application of mind. Hence we set aside the order of authorities below and decide the issue in favour of the assessee.