SMT. VIJAY LUXMI GUPTA (THROUGH LEGAL HEIR SHRI MUKESH GUPTA),ALLAHABAD vs. INCOME TAX OFFICER, WARD-1(4), ALLAHABAD
In the result, the appeal of the assessee is allowed
ITA 262/ALLD/2018[2011-12]Status: DisposedITAT Allahabad16 Mar 2021AY 2011-12
Bench: Shri Vijay Pal Rao
Section 143Section 154
section 199 read with rule 37BA of Income Tax Rules and submitted that when the income shown in the TDS Certificate was offered to tax by the assessee then TDS credit is allowable on the basis of TDS mentioned in the certificate irrespective of the fact that the TDS certificate was not in the name of the assessee. The wrong
