Once the amount is correctly and rightly reflected in Form AS26, ...
Minor Tax Return Errors Shouldn't Block TDS Credit if Form AS26 is Accurate; Assessing Officer Must Notify for Corrections.
September 7, 2012
Case Laws Income Tax HC
Once the amount is correctly and rightly reflected in Form AS26, small or technical mismatch in the return should not be a ground to deny credit of the amount paid, in such cases, if the AO feels that benefit of TDS reflected in AS26 should not be given, he should issue notice to the assessee to revise or correct the mistake - HC
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