https://www.taxtmi.com/caselaws?id=777857 ITAT restored the matter to the AO for factual verification and fresh decision on merits after giving the assessee opportunity to be heard. The tribunal found a glaring error in a third-party statement showing TDS credited under the assessee's PAN for interest actually attributable to another person, and held AO must assess only interest actually received by the assessee. Mere reflection of TDS in Form 26AS does not make the assessee taxable if the interest was not credited to the assessee or TDS was wrongly deducted under the assessee's PAN, provided no credit was taken. Appeal allowed for statistical purposes. en-us Tue, 14 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777857 ITAT restored the matter to the AO for factual verification and fresh decision on merits after giving the assessee opportunity to be heard. The tribunal found a glaring error in a third-party statement showing TDS credited under the assessee's PAN for interest actually attributable to another person, and held AO must assess only interest actually received by the assessee. Mere reflection of TDS in Form 26AS does not make the assessee taxable if the interest was not credited to the assessee or TDS was wrongly deducted under the assessee's PAN, provided no credit was taken. Appeal allowed for statistical purposes. Case-Laws Income Tax Tue, 14 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777857