2023 (5) TMI 1138

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.... Shri M. K. Patel, A.R. For the Respondent : Shri Dileep Kumar, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the order dated 03.12.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 19.10.2022 passed by the CPC, Bangalore under section 154 r.w.s. 143(1) of the Income Tax Act, 1961 (h....

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.... a further demand of Rs.10,30,820/- was received by the assessee. 4. The assessee submitted the above calculation in response to the intimation alongwith the copy of the 26AS report. In fact, it was further pointed out by the assessee that the assessee claimed credit of tax paid as above is also reflecting in the 26AS report. The credit of tax paid showing therein is as under: Corporation Ba....

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....ance of refund of Rs.8,51,330/- along with interest up to the date of rectification of the order under Section 154 of the Act. However, the order of rectification was passed rejecting the application filed under Section 154 of the Act., though TDS claimed Rs.75,38,518/- and TDS shown in 26AS report of Rs.75,38,518/-. Needless to mention that both the figures are matching with the income offered. T....

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.... Appellant is at liberty to seek appropriate remedy thereafter." 7. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 8. It is appearing on the records itself that the assessee has paid total taxes and credit claimed of Rs.1,13,38,518/- which is also reflected in the 26AS Report appearing at Page 10 of the ....