2026 (2) TMI 1049

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....t : Sh. Vivek Vardhan (Addl. CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2023- 24 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals), Mysore dated 26-09-2025 in the matter of a rectification intimation as issued by CPC u/s 154 on 21-06-2024. The sole grievance of the assessee is....

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....e technical ground that though the appeal was filed against rectification intimation u/s 154, the grounds of appeal related to passing of an order u/s 143(1). Separate appeals must be filed for different orders. Aggrieved, the assessee is in further appeal before us. 3. It clearly emerges that the sole grievance of the assessee is denial of full TDS credit as reflected in Form 26AS. The CPC, wh....