https://www.taxtmi.com/caselaws?id=793642 Denial of TDS credit and the consequential demand under section 143(1) required verification of the deduction and payment records where the assessee claimed credit reflected in the return but the available TDS records were treated as incomplete. The Tribunal found that Form 16A and Form 26AS had to be examined to determine the correct credit claim, and therefore set aside the impugned order and remanded the matter to the Assessing Officer for due verification and appropriate relief in accordance with law. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793642 Denial of TDS credit and the consequential demand under section 143(1) required verification of the deduction and payment records where the assessee claimed credit reflected in the return but the available TDS records were treated as incomplete. The Tribunal found that Form 16A and Form 26AS had to be examined to determine the correct credit claim, and therefore set aside the impugned order and remanded the matter to the Assessing Officer for due verification and appropriate relief in accordance with law. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793642