SHREE G T SALES,DEWAS vs. DCIT/ACIT 1(1), UJJAIN, UJJAIN

ITA 609/IND/2025Status: DisposedITAT Indore08 May 2026AY 2019-2012 pages
AI SummaryRemanded

What were the facts?

The assessee received an intimation under section 143(1) raising a demand due to a mismatch in TDS credit claimed. The CIT(A) dismissed the assessee's appeal, upholding the disallowance of TDS credit of Rs. 3,64,862/-.

What did the Tribunal hold?

The Tribunal set aside the impugned order and remanded the matter to the Assessing Officer for due verification of TDS amounts deducted and paid. The assessee demonstrated full payment of TDS, but verification was deemed necessary.

What were the issues?

The primary issue was the disallowance of TDS credit by the CPC and CIT(A) due to a mismatch, and whether the assessee was entitled to the credit based on evidence of TDS deduction and payment.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 199,Section 203,Section 205,Section 253,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Milind Wadhwani, CA
For Respondent: Shri Ashish Porwal, Sr.DR
Hearing: 27.04.2026Pronounced: 08.05.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearingNumber:-ITBA/APLS/S/250/2024-25/1071722108(1)

dated 31.12.2024 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned

order”. The Relevant Assessment year is 2019-20 and the Shree G T Sales ITA No. 609/Ind/2025 - A.Y.2019-20

corresponding previous year period is from 01.04.2018 to 31.03.2019. 2. Factual Matrix

2.

1 That as and by way of an intimation order made u/s 143(1) of the Ac

The order continues below.

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