2025 (8) TMI 1415

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.... R Gale, Standing counsel for department ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Present appeal is arising from the order of ld. CIT(A) dated 18.10.2024 and relates to assessment year 2022-23 having DIN & Order No. ITBA/APL/S/250/2024-25/1069778953(1). 2. The solitary issue involved in this appeal with respect to the credit of TDS claim by assessee while filing the return of income. ....

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.... the bench towards page nos.10 to 27, which is the copy of 26AS pertaining to the account of the assessee. Perusal of this 26AS would show that the entire claim of the TDS was there in the 26AS of the assessee. However, the CPC denied the claim on the ground that the gross receipt shown in 26AS are higher than the total of the receipts shown under the head of "income" in the return of income and h....