SHRI MANUBHAI G PATEL,AHMEDABAD vs. THE DCIT, CPC, BANGLURU

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ITA 1869/AHD/2019Status: HeardITAT Ahmedabad23 November 2021AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it appropriate to set aside the issue to the Assessing Officer (AO) for verification of the assessee's TDS credit claim. The AO was directed to verify the corresponding income offered to tax for the short credit of TDS.

What were the facts?

The assessee, a Chartered Accountant, claimed TDS credit of Rs. 2,69,441/-. However, the CPC Bangalore allowed only Rs. 2,57,429/-, resulting in a disallowance of Rs. 12,012/-. The assessee's rectification application and appeal to the CIT(A) were unsuccessful.

What were the issues?

The primary issue was the discrepancy in the TDS credit allowed by the CPC versus the amount claimed by the assessee. The secondary issue was whether the assessee was entitled to the full TDS credit claimed.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri Sanjay R. Shah, AR
For Respondent: Shri Deelip Kumar, Sr. DR
Hearing: 30.11.2021Pronounced: 30.11.2021

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

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