9911796707
TMI Blog2024 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... , however, Assessee is required to discharge its primary onus by producing relevant documents, then only, can claim the right in its right perspective. We observe that the Assessee by filing TDS working which is though initialed by somebody but the same is neither on proper letter head nor there is a name of the person who signed such document and even otherwise, the Assessee has also failed to file any document, wherefrom it can be reflected that the Assessee has received any particular amount of salary on which TDS has been deducted and therefore, in absence of relevant documents, Commissioner correctly held that the AO has not made any mistake in non-granting of credit of TDS, since, the Assessee did not furnish any salary slip or Form N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short the Act ), which was not allowed by the Assessing Officer (in short the AO ) mainly on the ground that the employer of the Assessee has not reflected the TDS in Form No.26AS. 4. The Assessee being aggrieved, challenged the non allowing of TDS credit of Rs. 10,45,439/- before the Ld. Commissioner, who ultimately affirms the said addition by observing as under. That it is seen that the TDS amount of Rs. 10,45,439/- has not deposited by the employer to the Government Treasury, though the amount was deducted from the Assessee s salary income, the Assessee also did not furnish any salary slips or Form No.16 and the amount has not been deposited in the Government Treasury. There was no payment of tax of Rs. 10,45,439/- in the form of TDS by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Assessee is required to discharge its primary onus by producing relevant documents, then only, can claim the right in its right perspective. We observe that the Assessee by filing TDS working which is though initialed by somebody but the same is neither on proper letter head nor there is a name of the person who signed such document and even otherwise, the Assessee has also failed to file any document, wherefrom it can be reflected that the Assessee has received any particular amount of salary on which TDS has been deducted and therefore, in absence of relevant documents, the Ld. Commissioner correctly held that the AO has not made any mistake in non-granting of credit of TDS, since, the Assessee did not furnish any salary slip or Form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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