TaxTMI 
TaxTMI 
2015 (7) TMI 1449
X X X X Extracts X X X X
X X X X Extracts X X X X
....t : Shri Manjunatha Swamy (CIT-D.R.). ORDER PER A.D. JAIN, J.M. : These two appeals filed by the assessee are directed against two separate orders of ld. CIT(A) -2, Mumbai, dated 30-09-2013, for assessment years 2010-11 & 2011-12. 2. Common grounds are involved in both these appeals, therefore, these were heard together and they are being disposed of by this consolidated order, for the sake o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....irected the A.O. to take up the issue with the A.O. (TDS) to ensure that the deductor is made to comply with the provisions of TDS, including the uploading of correct data, or rectifying the data already uploaded so as to match the amounts as per the TDS certificates issued. 5. At the outset, the ld. Counsel for the assessee contended that this issue is covered in favour of the assessee by the de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ra) is as follows:- "4. We have perused the records and considered the matter carefully. The dispute is regarding credit for TDS. The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS. The difficulty faced by the tax payer in the matter of credit of TDS had been considered by the Hon'ble High Court of Bombay in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... or even where the deductor had not issued TDS certificates on the basis of evidence produced by assessee regarding deduction of tax at source and on the basis of indemnity bond. We, therefore modify the order passed by CIT(A) on this point and direct the AO to proceed in the manner discussed above to give the credit of tax deducted at source to the assessee." 6. Respectfully following the decisi....