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2023 (5) TMI 1138 - ITAT AHMEDABADRectification of mistake u/s 154 - Credit of TDS denied - HELD THAT:- Assessee has paid total taxes and credit claimed which is also reflected in the 26AS Report which is further tallying with the Income Tax return for the year under consideration filed by the assessee - The break up whereof has already been discussed by us as above. AO without considering it passed order u/s 154 and not given credit of TDS as claimed though the said amount is reflecting in 26AS Report, which was further confirmed by the CIT(A) wrongly. Assessee is entitled to credit of TDS as claimed. The demand of Rs.10,38,820/- is hereby deleted. AO is further directed to give relief to the assessee in terms of the observation made hereinabove. Assessee’s appeal is allowed.
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