https://www.taxtmi.com/caselaws?id=465985 Credit of TDS appeared in accounts and Form 26AS but was not claimed in the income tax return nor via Form 71; the central issue is entitlement to TDS credit despite technical non-claim. The appellate authority applied the principle that procedural or technical pleas cannot defeat an assessee's lawful rights and directed the assessing officer to examine the TDS credit and verify whether the corresponding income was declared. The appellate direction required reconciliation of records and, upon such examination, affirmation of the credit reflected in records. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 17 Jan 2026 20:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465985 Credit of TDS appeared in accounts and Form 26AS but was not claimed in the income tax return nor via Form 71; the central issue is entitlement to TDS credit despite technical non-claim. The appellate authority applied the principle that procedural or technical pleas cannot defeat an assessee's lawful rights and directed the assessing officer to examine the TDS credit and verify whether the corresponding income was declared. The appellate direction required reconciliation of records and, upon such examination, affirmation of the credit reflected in records. Case-Laws Income Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465985