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TMI Blog2023 (5) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... ater. One of the propositions of settled legal position is to ensure that a meritorious case is not thrown out on the ground of limitation. Therefore, it is necessary to examine, at least prima facie, whether the assessee has or has not a case on merits. Thus we note that the assessee should not be deprived of the benefit of the TDS credit which was inadvertently not claimed in the return of income. Accordingly, we set aside the finding of the learned CIT-A and direct the AO to allow the benefit of the TDS credit as per the provisions of law. Hence the ground of appeal of the assessee is allowed. - ITA No. 228/AHD/2020 - - - Dated:- 2-5-2023 - Shri Waseem Ahmed, Accountant Member And Ms Madhumita Roy, Judicial Member For the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the TDS. However, the learned PCIT vide order dated 03-11-2016 rejected the application of the assessee by holding that case of the assessee was not covered under the provision of section 119(2)(b) of the Act. 3.2 Subsequently, the assessee e-filed rectification application under section 154 of the Act dated 17-02-2017 before the CPC which was also rejected by the CPC stating the reason that the issue has been assigned to the jurisdictional AO. Thus, the assessee vide letter dated 16th April 2018 filed rectification application under section 154 before the AO. But the AO rejected the application of the assessee by holding that the application of refund by the assessee has already been dismissed by learned PCIT. Therefore, no furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the return of income inadvertently in the given facts and circumstances. In this regard, we note that the Hon ble Gujarat High Court in the case of S.R. Koshti Vs. CIT reported in 276 ITR 165 has held as under: 20. A word of caution. The authorities under the Act are under an obligation to act in accordance with law. Tax can be collected only as provided under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected. This Court, in an unreported decision in case of Vinay Chandulal Satia v. N.O. Parekh, CIT [Spl. Civil Application No. 622 of 1981 dated 20-8-1981], ..... X X X X Extracts X X X X X X X X Extracts X X X X
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