2022 (10) TMI 715

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....owing credit for TDS deducted by the employer but not deposited to Government Account amounting to Rs. 2,12,304/-. 2. Prayer: 2.1 The credit for TDS Rs. 2,12,304/- may kindly be allowed. 2.2 Personal hearing may be granted. 2.3 Any other relief that your honours may deem fit may be granted 3. The assessee craves leave to add, amend, modify alter or delete any of the grounds at the time of hearing." 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits that the grounds of appeal raised by the assessee is covered by the decision of Hon'ble Jurisdictional High Court in the case of Kartik Vijaysinh Sonavane Vs DCIT reported in 440 ITR 1(Guj)/(2021) 132 taxmann.com 293 (Guj) and vari....

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....various cases, restored the matter back to the file of Assessing Officer to grant credit of the tax which has been deducted from the salary of assessee. The ld. AR submits that similar direction may be given in the present case to assessing officer to pass order after granting credit of TDS already deducted which is shown in the wage/salary slip of the assessee in addition to the credit shown in Form- 26AS. 3. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) for the revenue supported the order of ld. CIT(A). The ld. Sr. DR for the revenue submits that the CPC Bangalore has already granted credit of TDS reflected in Form 26AS. Since no tax was deposited as claimed by assessee, therefore, no credit can be allowe....