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ITAT directed the Assessing Officer to grant the appellant credit for TDS under s.199 in respect of income accepted as the appellant's for AY 2021-22, after verifying the assessment records of the appellant's father to ensure he has not claimed the corresponding TDS; the appellant must furnish relevant documents and will be afforded a reasonable opportunity of hearing. The Tribunal noted no dispute on the character or taxable ownership of the income, no allegation of mala fides, and that a similarly situated sibling's claim had been allowed. The CIT(A)'s order is set aside and the grounds advanced by the appellant are allowed for statistical purposes.
ITAT directed the Assessing Officer to grant the appellant credit for TDS under s.199 in respect of income accepted as the appellant's for AY 2021-22, after verifying the assessment records of the appellant's father to ensure he has not claimed the corresponding TDS; the appellant must furnish relevant documents and will be afforded a reasonable opportunity of hearing. The Tribunal noted no dispute on the character or taxable ownership of the income, no allegation of mala fides, and that a similarly situated sibling's claim had been allowed. The CIT(A)'s order is set aside and the grounds advanced by the appellant are allowed for statistical purposes.
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