2026 (3) TMI 377

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.... ORDER PER ANIKESH BANERJEE [J.M]: The instant appeal of the assessee was preferred against the order of the Ld. CIT (A)-56, Mumbai [hereinafter referred to as "Ld. CIT(A)"] order passed u/s. 250 of the Income Tax Act, 1961 [hereinafter referred to as "Act"] order passed for the Assessment Year 2018-19 date of order 29.08.2025. The impugned order emanated from the order of the Assessment U....

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....ated to income from other sources was reflected in the Form No. 26AS amount to Rs. 5,580/-.The rest of the TDS amount to Rs. 3,29,600/- was not reflected in the Form No. 26AS. The assessee claimed that the said TDS was duly deducted by the purchaser of the immovable property, but the Form No. 27Q was filed by the said deductor. In assessment the Ld. AO, rejected the TDS claimed by the assessee amo....

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....o. 26AS at the relevant time. It was argued that the lapse was attributable to the purchaser of the flat, resulting in hardship to the assessee. Subsequently, the purchaser filed Form No. 27Q, and the TDS credit is now duly reflected in Form No. 26AS. Thereafter, the assessee filed a rectification petition before the Ld. AO. Copies of the rectification petition are placed at APB pages 56 to 61. It....

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....tion. Subsequently, Form No. 27Q was filed by the purchaser, and the TDS credit is now reflected in Form No. 26AS. The assessee thereafter filed a rectification petition before the Ld. AO, which remains pending with the department. The rectification request, supported by the challan paid by the purchaser, is placed at APB pages 58 to 61 and was filed on 02.09.2025. Admittedly, the rectification pe....