2026 (8) TMI 1714

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....le, Standing Counsel for the Department ORDER PER BALAKRISHNAN S, ACCOUNTANT MEMBER : This appeal is filed by the assessee against the order of learned Commissioner of Income Tax - Appeals-2, Vadodara [in short "CIT(A)"] vide DIN & order No. ITBA/APL/S/250/2025-26/1086583508(1) dated 26.02.2026 for the Assessment Year 2020-21 arising out of the order passed under section 1543 of the Incom....

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....earned AO, assessee filed appeal before the learned CIT(A). The assessee responded to the notice issued by the learned CIT(A). On perusal of the facts and documentary evidences submitted by the assessee during the appellate proceedings, the learned CIT(A) observed that the rectification order dated 18.11.2024 does not enhance the income or reduce the refund originally processed under section 143(1....

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....hich tax was deducted at source was also included in the return of income filed under section 139(1) of the Act. The learned AR stated that omission to claim the TDS in the original return cannot be fatal to the assessee leading to denial of the credit. He relied on the decision of Co-ordinate Bench of the Tribunal in the case of DCIT Vs. Ravi Integrated Logistics (India) Pvt. Ltd., in ITA No.4151....

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....ing the original return of income, the tax credit cannot be denied to the assessee who has claimed while filing the rectification petition under section 154 of the Act. The Revenue cannot be unjustly enriched by denying the tax credit to the assessee which violates the Article 256 of the constitution which prohibits levy of tax collected except by authority of law. The case relied on by the learne....