2013 (12) TMI 636

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.... fact that there was no error either in income shown and as computed under section 143(1) or in the due tax warranting Notice under section 154 of the Act. 2. Because upon due consideration of facts and in the overall circumstances of the case there was no error in claimed credit of Rs.71,749/- evidenced by challans available on records of the AO on the basis of which refund got issued to the appellant." 3. Because, in any view of the matter order passed by the authorities below deserves to be quashed." 2. The appeal was directed before the ld. CIT(A) against the order passed u/s. 154 of the IT Act by Income-tax Officer ward 3(1), Etah dated 20.06.2008. The AO in this impugned order noted that return of income is filed declaring in....

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....ce sheet of the assessee for the assessment year under appeal whereby the assessee has paid advance tax at Rs.71,749/-. He has also filed copies of 13 challans through which tax of Rs.71,749/- has been paid on different dates at pages 19 to 23 of the paper book. The ld. Counsel for the assessee submitted that since the assessee had paid excess taxes, therefore, there is no question of withdrawing refund in the proceedings u/s. 154 of the IT Act. The ld. Counsel for the assessee, however, submitted that whatever plea is now raised before the Tribunal was not raised either before the AO or before the ld. CIT(A). He has, however, maintained that there was no error in claiming credit of Rs.71,749/-, which is supported by all the challans. On th....

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....merely claimed that proceedings u/s. 154 would not lie against section 143(1). Due to sheer negligence on the part of the assessee and their representatives before the ld. CIT(A), the proper consideration of the matter could not have been done by the authorities below. The facts now disclosed by the ld. Counsel for the assessee through Paper Book would disclose that the matter has not been properly submitted before the authorities below and the authorities below have also not considered the issue in proper perspective, otherwise, taxes paid by the assessee should have been given credit by the AO. Since these facts are pleaded for the first time before the Tribunal, which requires verification of taxes paid at the instance of AO, therefore, ....