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2023 (6) TMI 379 - ITAT DELHICredit of TDS denied - out of the TDS claimed a portion of tax relates to income under the head house property assessable in the subsequent assessment year - HELD THAT:- Notwithstanding any procedural constraints, the revenue authorities are not entitled to appropriate the taxes which have been paid in excess of the due taxes to be paid by the assessee. We hereby order the AO to call for the record of AY 2002 - 03 and pass appropriate rectification order giving full credit for the TDS amounts to the assessee and issue refund of tax which the assessee is entitled consequent to such rectification order. Since, a long period of 20 years have already been elapsed, this action be completed by the revenue authorities within 6 months from the date of this order. Appeal of the assessee is allowed.
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