https://www.taxtmi.com/caselaws?id=792826 TDS credit should be considered where the corresponding receipts have been assessed as income, even if no return was filed in response to a reassessment notice. An ex parte assessment based on receipts reflected in Form 26AS cannot justify denying credit for tax deducted on those receipts solely for non-filing of the return. Entitlement to credit is consequential to taxation of the related income, subject to verification of Form 26AS and departmental records. The Assessing Officer must verify the deduction and grant due TDS credit in accordance with law. en-us Thu, 14 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792826 TDS credit should be considered where the corresponding receipts have been assessed as income, even if no return was filed in response to a reassessment notice. An ex parte assessment based on receipts reflected in Form 26AS cannot justify denying credit for tax deducted on those receipts solely for non-filing of the return. Entitlement to credit is consequential to taxation of the related income, subject to verification of Form 26AS and departmental records. The Assessing Officer must verify the deduction and grant due TDS credit in accordance with law. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792826