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2018 (3) TMI 1353 - AT - Income TaxShort deduction and payment of TDS shown only due to some technical mistake in the TDS Return filed by the assessee - revised TDS Return for making the correction in the TDS amount - Held that:- We note that as per assessment order made by Income Tax officer(TDS), the total amount of TDS payable by assessee comes to the tune of ₹ 28,22,780/- and since the assessee has rectified the mistake, by filing revised TDS return and correction statements, as discussed above, therefore total TDS payable by the assessee comes to the tune of ₹ 12,860/-. We are of the view that these documents and correction statement should be examined by the assessing officer, therefore, we direct the assessing officer to examine the correction statement, TRACES and revised return of TDS filed by the assessee and adjudicate the issue in accordance with law.
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