MEHAR CHAND GUPTA,ALWAR vs. INCOME TAX OFFICER, ALWAR

Vs. DCIT order dated 04.01.2022 has held that where assessee has claimed the credit of TDS in the return which is also reflected in Form 26AS, the AO cannot refuse to grant credit of the same on technicalities. In this view of the mater, AO is directed to delete the addition of Rs.2,62,930/- and allow the credit of TDS & self assessment tax as reflected in Form 26AS. Thus Ground No. 1 to 3 of the assessee are allowed.

6.1 Ground 4 of the assessee is regarding charging of interest u/s 234B and 234C of the Act, which is mandatory and consequential in nature.

9 Shri Mehar Chand Gupta vs ITO, Alwar 7.1 Ground No. 5 of the assessee is regarding creating the demand of Rs.1,54,210/- within the meaning of Section 156 of the I.T. Act, 1961. Since the Ground Nos. 1 to 3 of the assessee are allowed, therefore, the AO is directed to allow credit of TDS after verification from Form 26AS. 8.0. In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 08 /03/2022.

Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 08/03/2022 *Mishra आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- Shri Mehar Chand Gupta, Alwar ,. 2. izR;FkhZ@ The Respondent- The ITO, Alwar . vk;dj vk;qDr@ The ld CIT 3. vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. 6. xkMZ QkbZy@ Guard File (ITA No. 27/JP/2022) vkns'kkuqlkj@ By order,

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