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2022 (10) TMI 715 - ITAT SURATCredit for TDS deducted by the employer but not deposited to Government Account - HELD THAT:- Credit against which is allowed to the assessee and not granting TDS credit for the reasons that no such tax was deposited by the employer of the assessee in the government account. Before us, assessee while making submission, strongly relied on various decisions of Tribunal and the decision of Hon’ble Jurisdictional High Court in Kartik Vijaysinh Sonavane [2021 (11) TMI 682 - GUJARAT HIGH COURT] Considering various decisions of this combination and decision of Hon’ble Jurisdictional High Court in Kartik Vijaysinh Sonavane Vs DCIT (supra), the grounds of appeal raised in the present appeal is restored back to the file of Assessing Officer to verify the fact and grant set off tax shown in Form 26AS as well as tax deducted and reflected in the wages/salary slip of assessee irrespective of the fact that such TDS is reflected in Form 26AS and to pass order afresh in accordance with law. With this direction, the appeal of assessee is allowed for statistical purposes.
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