2025 (9) TMI 951

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....ted:- 15-9-2025<br>ITA No. 1346/MUM/2025 - -<br>Income Tax<br>Shri Vikram Singh Yadav, Accountant Member And Shri Raj Kumar Chauhan, Judicial Member For the Assessee : Shri. Abdul Kadir Jamsadwala For the Revenue : Shri. Krishna Kumar, Sr. DR ORDER PER VIKRAM SINGH YADAV (A.M): The present appeal has been preferred against the impugned order dated 31.12.2024 passed by the Ld. Commis....

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.... on the assessee, whereby the intimation dated 27.03.2019 issued u/s. 143(1) was suo-moto rectified. It was submitted that in said rectification order, the CPC, Bangalore has granted credit for tax deducted at source for an amount of Rs. 23,95,388/- thereby not granted the credit for the balance tax deducted of Rs. 9,04,380/-. In this regard, our reference was drawn to the rectification order pass....

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.... to Rs. 8,86,944/- which is duly reflected in Form 26AS. It was submitted that the CPC has allowed part credit of the said TDS and the part credit has not been allowed to the extent of Rs. 4,42,333/- which is factually incorrect as this is only single entry in Form 26AS amounting to Rs. 886944/-. Further reference was drawn to the TDS deducted by Karaikal Port Pvt Ltd, wherein an amount of Rs. 3,7....