2025 (3) TMI 2037

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.... BORAD, ACCOUNTANT MEMBER : This appeal at the instance of the assessee is directed against the order of Ld. CIT Appeal (NFAC) u/s 250 of the Income-tax Act, 1961 dated 21.10.2024 which is arising out of Order passed u/s.154 of the Act dated 24.01.2023. 2. Assessee has raised following grounds of appeal:- 1. The Ld. CIT(A) NFAC has erred in passing order u/s 250 not considered recti....

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....supported the order of the Ld. CIT(A). We have heard Ld. DR and perused the record placed before us. Sole grievance of the assessee is that the CPC in its rectification order u/s 154 of the Act dated 24.01.2023 has allowed the TDS to the tune of Rs. 6,68,304/- as against actual TDS credit as per Form 26AS at Rs. 9,66,285/- 4. However on perusal the Para 5.2 of the impugned order, we note tha....

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....C order u/s 154 of the Act dated 02.05.2023 having allowed TDS credit of Rs. 9,66,285/- we note that order of CPC dated 02.05.2023 is not available on record. Therefore we deem it proper to restore this issue to the file of Ld. JAO who shall verify the status of the prepaid tax credit allowed to the assessee for A.Y. 2021-22 in the CPC order u/s 154 dated 02.05.2023 and then decide in accordance w....