https://www.taxtmi.com/caselaws?id=438813 The ITAT set aside the denial of TDS credit by Ld. CIT(A) for the Assessment Year 2019-20, ruling that the appeal lies against the intimation under section 143(1) where adjustments affecting tax are made. The ITAT disagreed with the restrictive interpretation of Section 246A, providing the Assessee a fair opportunity for a fresh hearing. Additionally, in a separate judgment, the ITAT emphasized a broader interpretation of appealable orders under the Act, allowing the Assessee's appeal against an order creating liability or jeopardizing refund under section 139(9). en-us Fri, 26 May 2023 00:00:00 +0530 Fri, 09 Jun 2023 08:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438813 The ITAT set aside the denial of TDS credit by Ld. CIT(A) for the Assessment Year 2019-20, ruling that the appeal lies against the intimation under section 143(1) where adjustments affecting tax are made. The ITAT disagreed with the restrictive interpretation of Section 246A, providing the Assessee a fair opportunity for a fresh hearing. Additionally, in a separate judgment, the ITAT emphasized a broader interpretation of appealable orders under the Act, allowing the Assessee's appeal against an order creating liability or jeopardizing refund under section 139(9). Case-Laws Income Tax Fri, 26 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438813