https://www.taxtmi.com/caselaws?id=339210 The Tribunal upheld the validity of the reopening proceedings under Section 148 of the IT Act, stating that the claim of TDS credits based on certificates not relating to the current income year justified the reopening. The Tribunal remitted the main issue of the addition made by the Assessing Officer back for proper examination and computation, directing credit for TDS to be granted for the relevant years. The Tribunal also directed the Assessing Officer to reconsider the issue of charging interest under Section 234B. The appeal was partly allowed for statistical purposes, with the order pronounced on 15/02/2017. en-us Wed, 15 Feb 2017 00:00:00 +0530 Tue, 21 Feb 2017 00:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339210 The Tribunal upheld the validity of the reopening proceedings under Section 148 of the IT Act, stating that the claim of TDS credits based on certificates not relating to the current income year justified the reopening. The Tribunal remitted the main issue of the addition made by the Assessing Officer back for proper examination and computation, directing credit for TDS to be granted for the relevant years. The Tribunal also directed the Assessing Officer to reconsider the issue of charging interest under Section 234B. The appeal was partly allowed for statistical purposes, with the order pronounced on 15/02/2017. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339210