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2023 (2) TMI 850 - AT - Income TaxCredit of TDS - unmatched tax deduction at source entries - HELD THAT:- We find that assessee has given proper details in the return of income filed therefore, there is no reason that why the assessee should not be granted tax credit as claimed in the return of income. Reduction of the claim of the assessee in rectification proceedings under section 154 is in clear violation of the provisions of section 154 (3). That section specifically provides that if any amendment made to the order which is effect of enhancing an assessment and reducing the refund of the assessee, proper notice should be given to the assessee and he must be allowed a reasonable opportunity of being heard. In the present case when the tax credit already granted to the assessee is withdrawn, no such notice was issued to the assessee. Therefore the withdrawal of tax credit already granted to the assessee is not in accordance with the law. In the present case the only dispute was unmatched tax deduction at source entries aggregating to Rs. 1,682,860. Therefore, we direct the learned assessing officer to grant tax credit to the assessee as per claim of the assessee in the return of income. If the AO wants to verify on sample basis with respect to the tax deduction at source he may do so. Assessee may also show to the learned assessing officer on sample basis how the income is shown in the return of income as well as the relevant tax deducted at source claimed as credit during the year. In the nutshell, we direct the learned assessing officer to allow the claim of the assessee of tax credit claimed on above verification. Appeal of assessee allowed.
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