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TMI Blog2023 (2) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... d be given to the assessee and he must be allowed a reasonable opportunity of being heard. In the present case when the tax credit already granted to the assessee is withdrawn, no such notice was issued to the assessee. Therefore the withdrawal of tax credit already granted to the assessee is not in accordance with the law. In the present case the only dispute was unmatched tax deduction at source entries aggregating to Rs. 1,682,860. Therefore, we direct the learned assessing officer to grant tax credit to the assessee as per claim of the assessee in the return of income. If the AO wants to verify on sample basis with respect to the tax deduction at source he may do so. Assessee may also show to the learned assessing officer on sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r under section 154 of the Act, withdrawing credit for tax deducted at source of Rs.2,09,15,619/-, without issue of a notice under section 154(3) of the Act. 3) CPC Bangalore/Assessing Officer failed to considered that an order passed under section 154 of the Act, without issue of notice under section 154(3) is a nullity, and the said order requires to be cancelled on that ground alone. 4) Having regard to the facts of the case and the provisions of law, the Appellant submits that CPC Bangalore/Assessing Officer be directed to restore credit for tax deducted at source to Rs.4,19.47,695/-, as was allowed in Intimation under section 143(1) dated June 3, 2020. 5) Both the lower authorities failed to consider that the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax deduction at source of Rs. 43,630,555/ . When the central processing Centre Bangalore passed an intimation under section 143 (1) of the act on June 3, 2020 the income was computed at the same figures but tax credit of only Rs 41,947,695/ was allowed. Therefore, the assessee s claim for tax deduction at source was of Rs 4,36,30,555/ whereas the claim of TDS was allowed at Rs. 4,19,47,695/ . 04. Assessee filed an application for rectification of the intimation for a correct grant of tax deduction at source credit. The order under section 154 was passed on 9/9/2020. The TDS credit was restricted in that order at Rs 21,032,076/ as against the tax deduction at source credit of Rs 43,630,555 claimed in the return of income and Rs. 41,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in previous year and for which credit is claimed in the year under consideration and tax which is deducted during the year but for which credit has not been claimed in the year under consideration. Corresponding income offered by the assessee is also disclosed. The central processing Centre at the time of issue of intimation under section 143 (1) granted TDS credit of Rs. 4,19,47,695 and found 36 unmatched tax deduction at source entries aggregating to Rs. 1,682,860/ . 06. When this ground was agitated before the learned CIT A, following order was passed as per paragraph number 4: 4. In its written submission the appellant submitted that there was a short credit of TDS at Rs. 22,598,479/ due to typographical mistakes appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a specific notice is required to be given to the assessee giving reasonable opportunity of being heard. This was not given. Further the assessee submitted a detailed paper book containing 408 pages to contest the above appeal. The learned authorized representative vehemently submitted that assessee must be granted the tax credit of Rs. 43,630,555. 08. The learned departmental representative vehemently supported the order of the learned CIT A. 09. We heard the rival contentions and carefully perused the orders of the National faceless appeal Centre and intimation issued by the central processing Centre Bangalore and a rectification order passed. There is no need to reiterate the facts. Only grievance of the assessee is that a tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant tax credit to the assessee as per claim of the assessee in the return of income. If the AO wants to verify on sample basis with respect to the tax deduction at source amounting to Rs. 1,682,860/ , he may do so. The assessee may also show to the learned assessing officer on sample basis how the income is shown in the return of income as well as the relevant tax deducted at source claimed as credit during the year. In the nutshell, we direct the learned assessing officer to allow the claim of the assessee of tax credit claimed on above verification. 011. In view of this ground number 1 8 of the appeal of the assessee are allowed with above direction. 012. Ground number 9 is with respect to the levy of interest under section 234B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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