https://www.taxtmi.com/caselaws?id=777666 ITAT allowed the appeal, directing the JAO to rectify under s.154 and delete the demand. The tribunal found bank certificates and Form 26AS showed TDS was wrongly deducted on closure of a CGAS savings account and interest and capital gain entries reconciled with bank statements. It held that system limitations of the revenue authorities cannot prejudice the taxpayer or prevent correction of an apparent error committed by a third party. The tribunal concluded the assessee should not be forced to pay tax not payable and ordered rectification accordingly. en-us Mon, 13 Jan 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777666 ITAT allowed the appeal, directing the JAO to rectify under s.154 and delete the demand. The tribunal found bank certificates and Form 26AS showed TDS was wrongly deducted on closure of a CGAS savings account and interest and capital gain entries reconciled with bank statements. It held that system limitations of the revenue authorities cannot prejudice the taxpayer or prevent correction of an apparent error committed by a third party. The tribunal concluded the assessee should not be forced to pay tax not payable and ordered rectification accordingly. Case-Laws Income Tax Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777666