2026 (6) TMI 207

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....enue Represented : Smt. B. Brahma Vidya - SR DR ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal is filed by the assessee against the order passed by NFAC, Delhi [hereinafter to as the "Ld.CIT(A)"] dated 19/12/2025, for A.Y. 2011-12. 2. Brief Facts of the case are as under: The assessee did not file the regular return of income for the year under consideration. Subsequently, ....

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....ssee. Accordingly, the Ld.CIT(A) confirmed the action of the Ld.AO. 3. Before us, the Ld.AR submitted that the Ld.AO erred in not granting credit of TDS though the corresponding receipts reflected in Form 26AS had been treated as income of the assessee. It was contended that once the receipts were brought to tax, denial of credit for taxes already deducted therefrom would result in unjust enric....

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....asis of AIR information and, despite issuance of notice under section 148 of the Act, the assessee did not file any return of income. The Ld.AO, therefore, proceeded to complete the assessment ex parte by treating the receipts reflected in Form 26AS as income of the assessee. It is further observed that though tax had admittedly been deducted at source on such receipts, corresponding credit of TDS....