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TMI Blog2022 (1) TMI 1414X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of the assessee and allow the necessary credit of the taxes paid/deducted at source as per law. Since the CIT(A) has already granted relief to the assessee by directing the AO to verify the claim of the assessee, therefore do not find any reason to interfere in the order of the ld. CIT(A). The appeals of the assessee are, therefore dismissed. - Sri Sanjay Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g ld. D/R. 3. The assessee in these appeals has taken the following identical grounds of appeal: 1. a.(i) The Id. CIT(A) erred in law and on facts in not adjudicating the issue in appeal raised by your appellant in Ground No. 1 2 of the appeal filed before him along with Form 35 on 16.07.2020 wherein your appellant had claimed that by operation of section 205 or otherwise once the tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Ld. C1T(A) erred in adjudicating the appeal vide his order dt. 06.10.2021 without giving any opportunity of hearing to your appellant. b.(ii) Your appellant strongly submits that it was denied the opportunity of hearing as also representing its case in appeal and the CIT(A) has passed the order in gross violation of the provisions of natural justice, equity' and fairness. b.(iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dering the submissions of the assessee has directed the Assessing Officer (for short AO ) to verify the claim of the assessee and allow the necessary credit of the taxes paid/deducted at source as per law. Since the ld. CIT(A) has already granted relief to the assessee by directing the AO to verify the claim of the assessee, I therefore do not find any reason to interfere in the order of the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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