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| The Tax Publishers2019 TaxPub(DT) 7513 (Mum-Trib) INCOME TAX ACT, 1961
Section 143(3)
Where it was not case of revenue that Tax was not deducted at source on behalf of assessee but only allegation of revenue was that certificate was not filed before AO, it was sufficient that tax was deducted at source, and revenue could not recover TDS amount from assessee once again.
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Assessment - Validity - TDS credit not granted to assessee -
In first round of litigation, CIT(A) had directed AO to allow TDS credit to assessee, however, in second round, CIT(A) denied credit for reasons that assessee could not furnish TDS certificates before AO. Issue was with regard to non granting of TDS credit for which TDS certificates were not furnished by assessee, as it were not given to assessee. Held: The assessee has already filed the details of deduction of TDS along with PAN, TAN and details of deductors. It was not case of revenue that TDS was not deducted at source on behalf of assessee but only contention of revenue was that certificate was not filed before AO. It was sufficient that tax was deducted at source, and revenue could not recover TDS amount with interest from assessee once again.
REFERRED :
FAVOUR : In assessee's favour
A.Y. :
INCOME TAX ACT, 1961
Section 244A(2)
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