TMI Blog2022 (8) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of the assessee from Rs 4, 53,605/- to Rs 39,605/-. It is further noted that the proceedings u/s 154 can be done only in the cases where there is a mistake apparent from record and no debatable issue is involved in this case the record before us clearly established that there is no mistake apparent from record as far as assessee is concerned. Department nowhere able to establish the fact as observed by the Ld. CIT (A) in his order The credit for TDS is governed by the provisions of section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962. As per order u/s 154 dated: 10.08.2018, the tax deductor of the appellant has withdrawn certain tax credits as per Rule 37BA. In view of the fact that the taxes deducted earlier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Appellant by : Sh. Ameet Patel Respondent by : Sh. Vijay Kumar Soni, Sr. DR ORDER This appeal by the assessee is directed against the order of National Faceless Appeal Centre [hereinafter referred to as ( NFAC) ) dated 17.12.2021 for the Assessment Year (AY) 2013-14. The assessee has raised the following grounds of appeal: I. DISALLOWANCE OF CREDIT FOR TAXES DEDUCTED AT SOURCE WHEN IT IS DULY APPEARING IN FORM 26AS AND THE CORRESPONDING INCOME IS ALSO OFFERED TO TAX. 1.1 On the facts and the circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) (herein referred to as 'CITA) has erred in confirming the withdrawal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee paid advance tax of Rs 715000/- and claimed TDS of Rs 453605/-, resulting in refund u/s 244A) amounting to Rs 19,816/- 3. On 10th of August 2018 assessee received a rectification order u/s 154. In this order TDS credit of Rs 4, 13,570/- was disallowed and consequential interest of Rs 66,963/- and Rs 12,576/- u/s 234B and 234C respectively also charged. Against this order u/s 154 assessee preferred an appeal before the Ld. CIT (A)-46 (Mum.) 4. Assessee presented her case before the Ld. CIT (A) but was not succeeded to get relief from the Ld. CIT (A). Against that order of Ld. CIT (A) passed u/s 250, assessee filed an appeal before us. 5. We have gone through the order passed u/s 154 dated 10-08-2018, order of the Ld. CIT(A) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 154 can be done only in the cases where there is a mistake apparent from record and no debatable issue is involved in this case the record before us clearly established that there is no mistake apparent from record as far as assessee is concerned. Department nowhere able to establish the fact as observed by the Ld. CIT (A) in his order vide page no. 6, Para 5.3 The credit for TDS is governed by the provisions of section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962. As per order u/s 154 dated: 10.08.2018, the tax deductor of the appellant has withdrawn certain tax credits as per Rule 37BA. In view of the fact that the taxes deducted earlier in the name of the appellant have been withdrawn by the deductor, only the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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