TMI Blog2022 (10) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) assume importance in the context of the alternative claim made by assessee before the departmental authorities to the effect that, in case, the claim of TDS is not allowed, the amount included in the income should be reduced. In our view, the aforesaid alternative claim of the assessee, though, merits consideration, however, have not been properly addressed by the departmental authorities. Assessee s excess claim of TDS assuming that the less payment made by the clients are towards TDS may not be acceptable, however, if the amounts in dispute were not actually paid by the clients but were offered to tax by including it in the income, the same has to be reduced, as, assessee never received such income. We direct the assessing offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have made less payment than what was billed. Therefore, assessee was under an impression that the said clients have deducted tax at source aggregating to Rs.4,67,300. Under such impression, assessee claimed TDS of the said amount. 4. Without prejudice to the aforesaid submission, assessee submitted that he has offered the gross professional income to tax, which also included the amount of Rs.4,67,300 less paid by the clients. Thus, it was submitted, in case TDS claimed to the extent of Rs.4,67,300 is not allowed, the said amount should be reduced from the income offered by assessee. However, none of the aforesaid contentions of the assessee were accepted by the assessing officer. Accordingly, he disallowed assessee s claim of TDS for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut finding that assessee, indeed, had received short payment of Rs.4,67,300, which the assessee assumed to be TDS and claimed credit for the same. She has further held that the short payment made by the client cannot be assumed as TDS, unless, the clients have actually deducted the amount and remitted to the government s account. The aforesaid observation of learned Commissioner (Appeals) assume importance in the context of the alternative claim made by assessee before the departmental authorities to the effect that, in case, the claim of TDS is not allowed, the amount included in the income should be reduced. In our view, the aforesaid alternative claim of the assessee, though, merits consideration, however, have not been properly addres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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