2023 (6) TMI 1283

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.... Garg, Sr. DR ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 19/11/2011 passed by the National Faceless Appeals Centre ('NFAC' for short') for assessment year 2010-11. 2. The assessee has raised the following grounds of appeal:- "1. That once the appellant adduced the evidence that TDS has been deducted by the employer monthly with....

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.... a rectification application and the same was rejected by the Assessing Officer on the ground that the issue involved in the rectification is beyond the purview of Section 154 of the Act vide order dated 03/09/2020. Aggrieved by the order dated 03/09/2020 passed u/s 154 of the Act, the assessee preferred an Appeal before the CIT(A), the ld. CIT(A) vide order dated 19/11/2021 remanded the matter to....

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....d, than the AO is directed to give credit of the same to the appellant. In light of the facts of the case, the grounds of appeal are allowed for statistical purpose." 4. Aggrieved by the order of the CIT(A), the assessee preferred the present appeal on the grounds mentioned above. 5. The Ld. Counsel for the assessee submitted that the assessee has adduced evidence to prove that the TDS has b....

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....deposit amount by Texl Exports Pvt. Ltd. in respect of the deduction of tax on payment of salary to the assessee, therefore, the assessee cannot have any grievance in the order of the CIT(A). 7. We have heard both the parties and perused the material available on record. It is found from the record and findings of the CIT(A) that the deductor has deducted the tax at source and deposited the sam....