https://www.taxtmi.com/caselaws?id=767602 ITAT Mumbai held that CIT(A) correctly applied the doctrine of merger, allowing the assessee to challenge adjustments made under Section 143(1) during assessment proceedings under Section 143(3). However, ITAT found CIT(A)'s order lacked proper reasoning and directed the AO to verify additional TDS credit of INR 27,40,247 against corresponding income offered to tax for AY 2021-22. The assessee must file reconciliation statement supporting the claim. Revenue's appeal was partly allowed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767602 ITAT Mumbai held that CIT(A) correctly applied the doctrine of merger, allowing the assessee to challenge adjustments made under Section 143(1) during assessment proceedings under Section 143(3). However, ITAT found CIT(A)'s order lacked proper reasoning and directed the AO to verify additional TDS credit of INR 27,40,247 against corresponding income offered to tax for AY 2021-22. The assessee must file reconciliation statement supporting the claim. Revenue's appeal was partly allowed. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767602