Taxpayer granted TDS credit under s.199 after verification of father's records, opportunity to furnish documents and hearing

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....ITAT directed the Assessing Officer to grant the appellant credit for TDS under s.199 in respect of income accepted as the appellant's for AY 2021-22, after verifying the assessment records of the appellant's father to ensure he has not claimed the corresponding TDS; the appellant must furnish relevant documents and will be afforded a reasonable opportunity of hearing. The Tribunal noted no dispute on the character or taxable ownership of the income, no allegation of mala fides, and that a similarly situated sibling's claim had been allowed. The CIT(A)'s order is set aside and the grounds advanced by the appellant are allowed for statistical purposes.....