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2022 (4) TMI 548 - AT - Income TaxWithdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - HELD THAT:- CIT(Appeals) observed that as regards the jurisdiction of the AO at Bangalore to issue notice under Section 154 of the Act, there isn't any merit in the arguments of the appellant. There is no such requirement of the Act. The 'Income-tax authority' passing the order as referred to in Section 154 is the one which is having jurisdiction over the assessee in whose case the order is sought to be rectified. So on change in jurisdiction, the new jurisdictional AO can do this and in case of transfer the successor AO can do so. The assessee has to furnish details of different payments of tax by way of advance tax, TDS and self-assessment tax to the AO. The AO after verifying the same showing the various payments of tax by the assessee has to give due credit to those payments relating to the assessee’s account and pass fresh order in accordance with law, after giving opportunity of being heard to the assessee. Accordingly, the issue in dispute is remitted to the Assessing Officer for fresh decision. Appeal by the assessee is partly allowed.
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