https://www.taxtmi.com/caselaws?id=405777 The Tribunal allowed the appeal of the assessee, setting aside the orders of the Assessing Officer and the CIT (A) that denied TDS credit of Rs. 5,89,348/- deposited in the deceased husband's PAN account but offered for tax by the assessee as the legal heir. The Tribunal emphasized that credit for TDS should be granted if the income is assessed in the hands of the assessee, even if the TDS is in the name of another person. The order under Section 154 was found erroneous for not considering this aspect and lacking a reasonable opportunity for the assessee to be heard, leading to the allowance of the TDS credit claim. en-us Mon, 22 Mar 2021 00:00:00 +0530 Sat, 27 Mar 2021 07:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405777 The Tribunal allowed the appeal of the assessee, setting aside the orders of the Assessing Officer and the CIT (A) that denied TDS credit of Rs. 5,89,348/- deposited in the deceased husband's PAN account but offered for tax by the assessee as the legal heir. The Tribunal emphasized that credit for TDS should be granted if the income is assessed in the hands of the assessee, even if the TDS is in the name of another person. The order under Section 154 was found erroneous for not considering this aspect and lacking a reasonable opportunity for the assessee to be heard, leading to the allowance of the TDS credit claim. Case-Laws Income Tax Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405777