https://www.taxtmi.com/caselaws?id=287275 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer to verify if another entity had claimed the TDS credit. The Tribunal emphasized the assessee's entitlement to full TDS credit as per Form 26AS, citing judicial precedents supporting this position. The rectification order issued without prior notice was deemed invalid due to procedural non-compliance. The order passed by the Commissioner of Income-Tax (Appeals) confirming the Assessing Officer's rectification order was set aside, with the Tribunal directing verification of the TDS credit entitlement. en-us Tue, 25 Jun 2019 00:00:00 +0530 Tue, 07 Apr 2020 09:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287275 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer to verify if another entity had claimed the TDS credit. The Tribunal emphasized the assessee's entitlement to full TDS credit as per Form 26AS, citing judicial precedents supporting this position. The rectification order issued without prior notice was deemed invalid due to procedural non-compliance. The order passed by the Commissioner of Income-Tax (Appeals) confirming the Assessing Officer's rectification order was set aside, with the Tribunal directing verification of the TDS credit entitlement. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287275