2021 (8) TMI 370

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.... (Appeals)-I, Gurgaon (hereinafter referred to as CIT(A) erred both in law and in fact in confirming the addition made in the assessment and directing the assessing officer (hereinafter referred to as AO) for withdrawal of TDS Credit of Rs. 2,51,23,430/- out of the total TDS Credit of Rs. 4,82,24,056/- claimed by appellant. 2. That on the facts and in circumstances of the appellant's case, the Ld. CIT(A) erred both in law and in fact in confirming addition on account of transactions aggregating to Rs. 1,95,78,754/- made with certain parties only on the basis that notices under section 133(6) issued by him were alleged to have not been responded to and also without examining and correlating all the relevant details related to tr....

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....ent year and facts of one assessment year cannot be the basis of disallowance in another assessment year and specifically where facts of both assessment years are totally different. 3.2 That the Ld. CIT(A) grossly failed to appreciate the fact while confirming the above addition that facts of assessment year on the basis of which addition was confirmed were totally different from the facts of the assessment year under consideration. 3.3 That the Ld. CIT(A) arbitrary presumed while confirming the above addition that appellant could not establish the genuineness of transactions made with alleged parties as return of income of alleged parties under consideration have not furnished and failed to appreciate the fact that appell....

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....mplete disregard to legal and factual position of Appellant's case. 5. That without prejudice to above, in view of facts and circumstances of the appellant's case Ld. CIT(A) erred both in law and in facts in directing AO to withdraw TDS Credit of Rs. 2,51,23,430/- without examining the explanation/ details/evidences submitted during the course of appellate proceedings. 5.1 That the Ld. CIT(A) has grossly erred in directing AO to withdraw above TDS Credit without considering the fact that the appellant has claimed the same on the basis of TDS Certificate issued by clients and TDS credit reflected in 26AS. 5.2. That the Ld. CIT(A) has grossly erred in directing AO to withdraw above TDS Credit without conside....