2026 (1) TMI 1322

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....n ITA No. 614/AGR/2025 for AY 2023-24, arises out of the order of the Jt. Commissioner of Income Tax (Appeals)-2, Coimbatore [hereinafter referred to as 'ld. JCIT(A)', in short] dated 11.12.2025 against the order of assessment passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') dated 03.01.2025 by the ld Assessing Officer, CPC, Bengaluru (hereinafter referred to as 'l....

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....of TDS enclosed in Page 35 of the Paper Book which is part of the return of income is very clear in this regard. The assessment was framed u/s 143(1) of the Act by the ld CPC wherein the credit of TDS of Rs 4,66,000/- alone was granted and another sum of Rs 4,66,000/- TDS was denied. The assessee filed rectification application u/s 154 of the Act before the ld CPC. The ld CPC vide order u/s 154 of....

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....estore this appeal to file of ld AO for de novo adjudication in accordance with law. The ld AO is directed to examine the fact as to whether the Karta of HUF and Rajni Agarwal (member of HUF) had not claimed the TDS credit of Rs 4,66,000/- each in their respective returns. If it is found to be correct, then the ld AO should grant TDS credit to the assessee in the sum of Rs 9,32,000/- as correspond....