2025 (3) TMI 982

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....ord in exercise of powers u/s. 254(2) of the Income-tax Act, 1961 (hereinafter "the Act"). All the MA's are identical and therefore decided by the common order, taking A.Y 2014-15 as the lead case. 2. By way of MA, the assessee is seeking rectification as under: * For the impugned period, reassessment order was passed under Section 147 r.w.s.144 on 15/03/2022 assessing the income at Rs. 41, 11, 686/-; * Against the said order, the Applicant filed appeal before the CIT(A), raising many grounds and making detailed submissions. Among those submissions, in support of Ground No.1, the Applicant specifically argued that the Assessing Officer erred in not giving TDS credit appearing in Form 26AS and requested the First Appella....

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....icated on merits and suitable directions may be given to the concerned authority for granting credit of TDS appearing in Form 26AS in the interests of justice." 3. The Ld. Authorized Representative (A.R) of the assessee has submitted that the assessee in ground No.1 of appeal filed before Ld CIT(A )has taken a ground that the A.O has erred in not giving TDS credit appearing in Form-26AS, but the Ld. CIT(A) has not adjudicated the above ground. The Ld. AR has submitted that the assessee before the Hon'ble ITAT bench in Ground No.2 in Form-36 has raised the ground of non-consideration of submission in proper perspective by Ld. CIT(A) which includes grant of credit of TDS, but the Hon'ble Bench while disposing the appeal has not adjudicated....