SMT. VIJAY LUXMI GUPTA (THROUGH LEGAL HEIR SHRI MUKESH GUPTA),ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), ALLAHABAD

ITA 262/ALLD/2018Status: DisposedITAT Allahabad16 March 2021AY 2011-1210 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee is entitled to the TDS credit as the income on which TDS was deducted was offered to tax in her hands. Denial of credit solely due to the TDS being deposited in the deceased husband's PAN was unjustified.

What were the facts?

The assessee claimed TDS credit of Rs. 5,89,348/-. However, the TDS was deposited in the PAN of her deceased husband. The Assessing Officer and CIT(A) denied the credit, stating the TDS was not in the assessee's name.

What were the issues?

Whether TDS credit can be denied when the income is assessed in the assessee's hands, but the TDS was mistakenly deposited in another person's PAN?

Which sections of the Income-tax Act were involved?

Section 154,Section 199

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’ ALLAHABAD

Before: SHRI VIJAY PAL RAO

For Appellant: Shri Piyush Kumar Kamal, CA
For Respondent: Shri A.K. Singh, Sr. D.R
Hearing: 16/03/2021Pronounced: 22/03/2021

This appeal by the assessee is directed against the order dated 04.09.2015 of CIT(A) for the assessment year 2011-12. However, the only effective grounds are ground No. 1 to 3 which are reproduced as under:- “1. That the learned Commissioner of Income Tax (Appeals) has erred both in law while upholding the order rejecting the application u/s 154 of the Act resulting into denial of the credit of TDS of Rs. 5,89,348/- on the income declared and assessed in the hands of the assessee.

2.

That the order u/s 154 of the Act dated 13.01.2014 is perse bad in law as without granting statutory reasonable opportunity of being heard provided u/s 154 of the Act

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →