9911796707
TMI Blog2012 (6) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... ee against the order of CIT(A) dated 04.11.2011 for the 2006-07. 2. Rival contentions have been heard and records perused. In this case, assessment was framed u/s 143(3). Thereafter, assessee filed an application u/s 154 claiming credit of TDS at ₹ 6,53,865/-. It was submitted that claim of TDS could not be made in the original return in the absence of TDS certificate. However, the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer rectified the other mistakes as pointed out by the assessee but has not allowed the credit of TDS of ₹ 6,53,865/- to the assessee merely on the ground that the credit of the same was not claimed by the assessee in the return of income filed by him, therefore, the same cannot be regarded as mistake apparent from the record and as such not rectifiable u/s 154 of the Act. As per ld. Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies made to them during the year and mentioned the entire amount of supplied made in the TDS certificate issued by the said party, which was not in knowledge of the assessee as no TDS certificate was received to the assessee, as such while submitting the return of income the assessee has not claimed any TDS for the same, afterwards the assessee has received TDS certificates from the above party. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restriction on power of the Assessing Officer to entertain a claim for deduction otherwise then by way of revised return, however, it did not impinged on the power of the Appellate Tribunal under Section 254 of the Income-tax Act, 1961. Since the claim for giving credit of TDS was already raised during the course of assessment and when the assessee was in receipt of TDS certificate, proper claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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