TDS certificates accepted for provisional credit, subject to departmental verification of remittances and any balance due.

Tax deducted at source certificates issued by the concerned departments were treated as sufficient proof for provisional credit, and the assessee was not required to obtain remittance particulars from the remitting departments before credit was granted. The assessing authority was, however, allowed to verify the remittances with the relevant officials and to call for particulars from the issuing officer or successor in office. Credit could therefore be given on the basis of the certificates, subject to verification and any demand only for balance tax found due.

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Issues: Whether the assessee was entitled to credit for tax deducted at source on the basis of certificates issued by the Departments concerned, without first obtaining particulars of remittance to the Commercial Tax Department.

Analysis: The certificates issued by the Panchayat Raj and Public Health Departments were treated as sufficient proof of deduction of tax at source. The assessee was not required to pursue the remitting departments further to obtain particulars of remittance before credit could be given. At the same time, the assessing authority was permitted to verify the remittances with the concerned officials and call for necessary particulars from the issuing officer or successor in office.

Conclusion: The assessee was held entitled to provisional credit for the amounts covered by the tax deduction certificates, with liberty to the assessing authority to verify the remittances and demand only any balance found due.

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