https://www.taxtmi.com/caselaws?id=759263 The ITAT Jaipur set aside the CIT(A)'s order regarding TDS credit denial. The assessee was denied rectification under section 154 for TDS credit difference for AY 2019-20 without being given opportunity of hearing. The tribunal found that the ITO failed to issue mandatory notice under section 154(3) before rejecting the rectification application. Since the department had already allowed TDS credit recognizing its initial mistake and the appeal had become infructuous, the subsequent letter denying rectification was improper. The tribunal directed the Assessing Officer to give effect to the earlier rectification order granting TDS credit. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 27 Sep 2024 08:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759263 The ITAT Jaipur set aside the CIT(A)'s order regarding TDS credit denial. The assessee was denied rectification under section 154 for TDS credit difference for AY 2019-20 without being given opportunity of hearing. The tribunal found that the ITO failed to issue mandatory notice under section 154(3) before rejecting the rectification application. Since the department had already allowed TDS credit recognizing its initial mistake and the appeal had become infructuous, the subsequent letter denying rectification was improper. The tribunal directed the Assessing Officer to give effect to the earlier rectification order granting TDS credit. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759263