9911796707
TMI Blog2021 (12) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 11,06,643/- instead of ₹ 9,52,430/- allowed in the rectification order passed under section 154 CIT(A) has directed the assessee to provide the information for the purpose of implementing the directions issued to the CPC. Thus, it is manifest from the impugned order that the CIT(A), instead of getting relevant details and facts verified by calling a remand report from the Assessing Officer, has directed the CPC to consider the issue and allow the claim. Since the assessee has claimed that the relevant details were filed in the proceedings under section 154 of the Act as well as before the CIT(A) therefore, in the interest of justice, we set aside this issue to the record of the Assessing Officer to verify the relevant deta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 80,951/- does not appear to exists in the tax deduction database of the Income Tax department without putting it to the Appellant especially when all the details relating to the claim of TDS were submitted by the Appellant. Commissioner of Income Tax (Appeals) in such a case, should have checked with the Appellant to furnish the required details. 3. For all of the above and such other grounds as may be urged at the time of hearing it is prayed that the appeal be allowed and suitable directions be issued to the Assessing Officer to grant TDS as claimed by the appellant for this asst. year in the interest of justice. 2. The solitary issue arises in this appeal is regarding disallowance of credit for TDS of ₹ 80,951/- c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, the learned AR of the assessee has submitted that the assessee has produced all the details of gross receipts, TDS deducted which is reflected in Form 26AS. He has further contended that even in the preceding years for the assessment years 2012- to 2017-18, a similar issue was considered and decided by the CIT(A) in favour of the assessee. Thus, the learned AR has submitted that neither the CPC nor the CIT(A) has verified the correctness of the facts of TDS deducted from the receipts of the assessee which was reflected in Form 26AS. Thus he has pleaded that the Assessing Officer may be directed to verify the correctness of the facts regarding the gross receipts as well as the TDS deducted from the same and reflected in Form 26AS and then ..... X X X X Extracts X X X X X X X X Extracts X X X X
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