https://www.taxtmi.com/caselaws?id=443534 The Appellate Tribunal ITAT Jabalpur allowed the appeal filed by the assessee, directing the Assessing Officer to rectify the order and credit the TDS against the tax liability. The Tribunal found the rejection of the rectification application by the AO unjustified, considering the limitation period for rectification and the absence of evidence of intimation under section 143(1) being sent to the assessee. The Tribunal deemed denying credit of TDS to the assessee, whose tax had already been deducted by the employer, as gross injustice. en-us Fri, 22 Sep 2023 00:00:00 +0530 Tue, 26 Sep 2023 08:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443534 The Appellate Tribunal ITAT Jabalpur allowed the appeal filed by the assessee, directing the Assessing Officer to rectify the order and credit the TDS against the tax liability. The Tribunal found the rejection of the rectification application by the AO unjustified, considering the limitation period for rectification and the absence of evidence of intimation under section 143(1) being sent to the assessee. The Tribunal deemed denying credit of TDS to the assessee, whose tax had already been deducted by the employer, as gross injustice. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443534