2026 (3) TMI 488

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..... CIT) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2019-20 arises out of an order of learned Addl. / Joint Commissioner of Income Tax (Appeals)-9, Mumbai [CIT(A)] dated 11-10-2025 in the matter of an rectification intimation issued by CPC U/S 154 on 04-03-2021. The sole grievance of the assessee is denial of TDS Cred....

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....ed by the assessee on 22-02- 2021. This rectification was rejected by CPC on 04-03-2021 on the ground that TDS claim related to deceased person and there was no return of income for deceased PAN. Aggrieved by rejection of rectification, the assessee preferred further appeal. 3. The Ld. CIT(A) observed that TDS claimed in the return of income was not reflected in Form 26AS against the PAN of the....