MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the same. Intimation under Section 143(1) of the Act was issued on 13.02.2013, disallowing TDS credit in the name of assessee’s wife. 4. Aggrieved, assessee filed appeal before