TMI Blog2015 (10) TMI 2439X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 5,02,000/- under its own TAN. In the light of above discussion, we hereby direct the Revenue to allow the due credit of such TDS for ₹ 5,02,000/- to the assessee after verification of original challan.- Decided in favour of assessee. - ITA No. 548/JP/2013 - - - Dated:- 8-9-2015 - R P Tolani, JM And T R Meena, AM For the Appellant : Smt Neena Jeph (JCIT) For the Respondent : None ORDER Per Shri R P Tolani, JM This is an appeal filed by the Revenue against the order of ld. CIT (A), Alwar dated 28.03.2013 for the A.Y. 2008-09. The ground raised in the appeal is as under :- The ld. CIT (A) has erred in not directing the defaulter assessee for filing correction statement in respect of filing of wrong sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee filed first appeal before ld. CIT (Appeals) who has allowed the appeal partly. Before ld. CIT (A), the ld. Counsel for the assessee submitted that the assessee has filed the 'correction statements' and thereby the demand on account of TDS deducted but not deposited has been reduced to ₹ 20,06,550/-. The assessee has deposited this amount as per the following table :- S.No TAN No. Challan Tender Date Ser.Num. Received date TDS/TCS Deducted TDS/TCS Deposited 1 JPRLO 1393A 19/04/2007 5 26/04/2007 6000 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or ₹ 5,02,000/-, the same was deposited under wrong section instead of section 192B. Therefore, it was requested that the AO be directed to make required corrections and provide credit in the correct TAN and drop the demand against the assessee. Regarding filing of correction statement whereby the outstanding demand of ₹ 28,08,180/- is reduced to ₹ 20,06,550/-, the ld. CIT (A) after considering the arguments and the evidences furnished before him, directed the AO to allow necessary relief after proper verification of the correction statement and original challan furnished by the assessee on the basis of above table. 4. In respect of inadvertent mistake by mentioning wrong section in TDS challan dated 10.07.2007 for depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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