The Tax Publishers2020 TaxPub(DT) 4895 (Ker-HC)

INCOME TAX ACT, 1961

Section 143(1)

Where revenue alleged that in absence of original certificate of tax deducted at source, AO rightly denied credit for tax deducted at source at the time of processing the return under section 143(1), case of revenue was that entry of remittance was not reflected in database, it was held that as assessee asserted that original certificate had already been submitted before the Income Tax Authorities, assessee could not be called upon to produce the original again.

Assessment - Denial of credit for tax deduction at source - Absence of original certificate of tax deducted at source -

Assessee filed return of income tax and an amount was deducted by the LIC from the payment made to assessee towards tax deducted at source. Assessee was awaiting refund. However, revenue alleged that assessee failed to furnish the original TDS Certificate to revenue department. According to revenue, in the absence of original certificate of TDS, the AO rightly denied credit for tax deducted at source at the time of processing the return under section 143(1). Held: It was seen that tax was deducted as per Certificate issued by the LIC. According to assessee, he produced original certificate along with ITR. The case of revenue was that this remittance was of the year 2007-08 and its entry was not reflected in database. When assessee asserted that original certificate had already been submitted before the Income Tax Authorities, assessee could not be called upon to produce the original again. Writ petition was disposed of directing the revenue to consider rectification application with reference to certificate and competent authority will be at liberty to get necessary information from the LIC to decide the issue.

REFERRED :

FAVOUR : Matter remanded

A.Y. : 2007-08



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