TMI Blog2023 (10) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... laim of the appellant rejected by CIT(A) as assessee has only filed revised Form 3CD but not filed revised computation of total income for revised return of income and hence, there is no change in the income of the assessee firm - HELD THAT:- Admittedly, the appellant assessee has objected payments of IGST and TDS as per the copy of challan - CIT(A) was required to verify the payments of the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the matter is restored to the file of the AO. Assessee appeal allowed for statistical purpose. - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : Sh. Mahaveer Loonker, Adv. For the Respondent : Sh. S. M. Joshi, JCIT-DR ORDER PER DR. M. L. MEENA, AM: This captioned appeal has been filed by the assessee against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of challan in respect of IGST and TDS has annexed thereof (APB pg. no. 1 to 20). He requested that the appellant assessee has legitimate claim of the payments of TDS and IGST may be allowed and due refund be issued by the AO. 3. Per contra, the ld. DR for the department submitted that the ld. CIT(A) has been furnished rejected the claim of the appellant that the assessee has only filed revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a fit case to be remanded back to the AO to examine the claim of the appellant in respect of all the said payments of Rs. 77,172/- towards in respect of IGST and TDS (APB pg. no. 5 to 6) after granting proper opportunity of being heard to the appellant assessee and considering documentary evidences filed on record. On verification of the copy of the challan of the payments of IGST and TDS, the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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