2023 (2) TMI 1398

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..... Shri Kumar Aditya, DR ORDER PER K. NARASIMHA CHARY, JM: Aggrieved by the order dated 10/08/2022 passed by the learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi ("Ld. CIT(A)"), in the case of NSL Renewable Power Private Limited ("the assessee") for the assessment year 2017-18, Revenue preferred this appeal. 2. Revenue preferred this appeal with a delay o .....

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..... is allowable to the assessee? Brief facts of the case relevant for this appeal are that in the return of income filed on 31/3/2018 for the assessment year 2017-18, the assessee claimed refund of the tax deducted at source (TDS) to the tune of Rs. 3,42,845/- in accordance with the entries in form 26AS as on the date. According to the assessee form 26AS was revised letter and the tax deducted at so .....

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..... n issued by learned CIT(A) to the learned Assessing Officer. 5. Learned DR submitted that the excess claim of TDS made by the assessee was not claimed by the assessee in the return of income nor during the assessment proceedings. In such situation, the learned Assessing Officer being bound by the decision of the Hon'ble Apex Court in the case of M/s. Goetze (India) Ltd. Vs. CIT (2006) 284 ITR 323 .....

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..... by Board of Revenue under Income tax Act, 1922 explains that - "Officers of the department must not take advantage of ignorance of an assessee as his rights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the officers should take the initiative in guiding a taxpayer where proceedings or other .....

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..... DS. Both must go hand in hand. 9. With this view of the matter, we do not find any illegality or irregularity in the findings of the learned CIT(A) and accordingly decline to interfere with his findings. Appeal is devoid of merits and consequently dismissed. 10. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on this the 28th day of February, 2023.
Case .....

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