2022 (1) TMI 1414

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....ber: These two appeals have been preferred by the assessee against separate orders passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereinafter referred to as ld. 'CIT(A)] passed u/s 250 of the Income Tax Act, 1961 (hereinafter the 'Act') dated 22.09.2021 & 06.10.2021 for AY 2018-19 & 2019-20 respectively. 2. No one has put in appearance on behalf o....

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.... deducted tax by the payer with the Government of India in its Treasury Department. In as much as on such deduction the payee became fully entitled to claim the credit of such tax so deducted which could not have been denied by the AO. a.(ii) Your appellant submits that the fact that the tax was deducted at source by the payer is not in dispute and the credit therefore was allowable in ac....

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....rred in law and on facts in not appreciating that the id. AO had issued the intimation u/s. 143( 1) by ; i. Making an unauthorized adjustment in computing the tax liability of the appellant and ii. By not issuing any prior intimation as required by s. 143(1) of the adjustment to the tax payable claimed by your appellant while filing the return of income resulting into denial of a....