AM vs. CONSTRUCTIONS PRIVATE LIMITED. ,KOLKATAVS.NFAC,DELHI/ ITO, WARD-4(3), KOLKATA. , KOLKATA
ITA 1203/KOL/2023Status: HeardITAT Kolkata14 March 2024AY 2018-19Bench: Shri Sanjay Garg (Judicial Member), Shri Girish Agrawal (Accountant Member)3 pages
AI SummaryRemanded
What did the Tribunal hold?
The Tribunal restored the matter to the Assessing Officer. The assessee is directed to furnish Form 26AS, and if the TDS is reflected therein, the Assessing Officer shall grant the credit.
What were the facts?
The assessee claimed TDS credit of Rs. 5,96,800/-. The income related to this TDS had accrued in a preceding year and was offered for taxation. However, the deductor did not deposit the TDS in the preceding year.
What were the issues?
Whether the assessee is entitled to TDS credit when the TDS was deposited in the current year but related to income offered in a preceding year, and the Form 26AS was not initially furnished.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Girish Agrawal
order
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