TMI Blog2023 (5) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... yment and employee PF has also been allowed under section 80C. Without rejecting the Form No. 16 by the revenue authorities they are bound to accept the income/exemption/deductions and other contents therein shown in the Form No. 16 issued by the employer. Section 192 has cast duty upon the employer for deducting tax on the estimated income of employees at per the rate in force for the particular financial year and the employer has to issue Form No. 16 as per Rule 31(1)(a). Appeal of the assessee allowed. - ITA No.176/Bang/2023 - - - Dated:- 25-5-2023 - Shri George George K And Shri Laxmi Prasad Sahu, Accountant Member For the Assessee : Shri. Bharath Shetty, CA For the Revenue : Shri. Ganesh R. Ghale, Standing Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. 5. The Appellant craves leave to add, amend, alter or delete any of the grounds of appeal and prays that the appeal may be allowed. 2. The brief facts of the case are that the assessee Mr. Sanjay R. Saxena is an employee of Wipro Ltd., filed his return of income under section 139(1) of the Income Tax Act, 1961 (hereinafter called the Act ), declaring total income of Rs.16,38,045/- under the head Income from Salary and he also claimed loss from house property of Rs.15,165/- meaning thereby the gross total income declared by the assessee of Rs.16,22,880/- and claimed the deduction under chapter VI A of Rs.1 lakh under section 80C, 80CC, 80CCD and Rs. 16,429/- u/s 80D, the net taxable income was shown as Rs.15,06,451/-. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 140 taxmann.com 96 (Bangalore Trib.) Majji Sannemma @ Sanyasirao vs Reddy Sridevi Others in Civil Appeal No. 7696 of 2021 rendered by Honable Supreme Court of India order dated 16.12.2021. 5. The ld. AR reiterated the submissions made before the lower authorities and he submitted that the CIT(A) dismissed the appeal of the assessee without going into the merits of the case. All the documents were produced before CIT(A) in support of its claim for deduction / exemptions. Form No.16 was also produced which is an income certificate issued by the employer after considering the entire income/exemption/deductions of the assessee and deductions claimed has also been allowed in Form 16. During the course of processing of return, the CPC h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 154 against the processing of return u/s 143(1)(a) which is also not accepted by the Department and passed the order without giving reasons for not giving credit to the assessee. The CIT(A) also did not accept the appeal filed by the assessee. On going through the order passed under section 154 which is placed at Paper Book Page Nos.25 to 31, we noted that at internal Page No.5 of the order under the notes at Sl. No.4 in which it has been stated as under: If you are not satisfied with the intimation / order, you may seek rectification as per section 154 by filing an application electronically for rectification to CPC for which details are available on website https://www.incometax.gov.in. It is clear from the above noted poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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