TaxTMI 
TaxTMI 
2020 (12) TMI 847
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....R GEORGE GEORGE K, JM : This appeal at the instance of the assessee is directed against CIT(A)'s order dated 06.12.2018. The relevant assessment year is 2013-2014. 2. The ground raised read as follow:- "1. The order of the learned Commissioner (Appeals), is not justified in law and on facts and circumstances of the case. 2. Not allowing the TDS credit of Rs. 23,87,640/- claimed in the petiti....
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....ring, it is prayed that the aforesaid appeal be allowed." 3. Brief facts of the case are as follow: The assessee is a company engaged in the business of IT enabled services. For the assessment year 2013-2014, return of income was filed on 01.10.2013 declaring total income of Rs. 3,23,82,340. The assessment was completed u/s 143(3) of the I.T.Act assessing the total income at Rs. 3,26,87,120 by m....
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....Officer rejected the petition u/s 154 of the I.T.Act vide order dated 24.08.2016 by observing as under:- "Your petition under reference for rectification has been examined in detail. It is seen that the TDS mentioned by you was not claimed in the return of income filed on 01.10.2013 for the A.Y. 2013-14. Hence your application u/s 154 is hereby rejected." 6. Aggrieved by the order rejecting the....
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....t, had issued a letter dated 24.08.2016 directing the assessee to demonstrate with proof whether assessee had offered income corresponding to the TDS claimed for which it is seeking refund of TDS (The Assessing Officer had directed the assessee to submit the details within one week from the date of letter). However, order u/s 154 of the I.T.Act was passed on 24.08.2016 (on the same date the assess....