2019 (1) TMI 1612

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..... e Revenue had objected to the assessee's claim of Tax Deducted at Source (for short TDS ) from the payments made to the assessee on the ground that, there was mismatch in the TDS certificate issued by the deductors and the aggregate amounts arrived at as appearing in form 26A. The Tribunal referred to and relied on the decision of this Court in case of Yashpal Sahni [ 2007 (7) TMI 7 - HIGH .....

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..... s arise out of a common judgment of the Tribunal, we may record the facts from the Income Tax Appeal No.1745 of 2016. 2 The Revenue is in Appeal against the Judgment of the Income Tax Appellate Tribunal (in short the Tribunal ), raising the following common question for our consideration: Whether on the facts and in the circumstance of the case and in law, the Tribunal was j .....

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..... r has failed to upheld the correct details in form 26A the benefit should be given to the assesssee on the basis of evidence produced before the Department. Resultantly, the Tribunal only directed the Assessing Officer to verify the correct facts and give credit of TDS to the assessee. No question of law arises. 4 Accordingly, both the Appeals are dismissed. - - TaxTMI - TMITax .....

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