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2023 (5) TMI 1138

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..... and of Rs.10,38,820/- is hereby deleted. AO is further directed to give relief to the assessee in terms of the observation made hereinabove. Assessee s appeal is allowed. - I.T.A. No. 579/Ahd/2022 - - - Dated:- 26-5-2023 - Smt. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member For the Appellant : Shri M. K. Patel, A.R. For the Respondent : Shri Dileep Kumar, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 03.12.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 19.10.2022 passed by the CPC, Bangalore under section 154 r.w.s. 143(1) of the Income Tax Act, 1961 (hereinafter .....

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..... Corporation Bank Gandhinagar 194A interest Rs.51255 Yashnand Engineers and Contractors Pvt. Ltd. 194A interest Rs.755951 State Bank of India 194I(b)Rent Rs.61800 TDS from Salary Rs.6669512 Total TDS Rs.7538518 Adv. tax paid Rs.3800000 Total tax paid and credit claimed Rs.11338518 5. In that view of the matter, the .....

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..... deductor, the same can be rectified by getting appropriate correction statement filed by the deductor. Appellant is at liberty to seek appropriate remedy thereafter. 7. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 8. It is appearing on the records itself that the assessee has paid total taxes and credit claimed of Rs.1,13,38,518/- which is also reflected in the 26AS Report appearing at Page 10 of the paper book filed before us, which is further tallying with the Income Tax return for the year under consideration filed by the assessee at Page 9 of the paper book. The break up whereof has already been discussed by us as above. The Ld. AO withou .....

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