TaxTMI 
TaxTMI 
2026 (9) TMI 1555
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.... sought seeking to quashing the impugned intimation dated 12th October 2023 passed by the Centralized Processing Center (CPC) as well as impugned order dated 7th October 2025 passed by the learned CIT(A) and the order dated 17th February 2026 passed by Respondent No. 1 to the directions of the learned CIT(A), as being illegal and unsustainable in law. 2. The learned counsel for the Petitioner brought to our attention the order dated 17th February 2026 passed by the 1st Respondent pursuant to the directions given by the CIT(A). The aforesaid order can be found at page 59 of the paper book. The learned counsel for the Petitioner brought to our attention paragraph 4 of the said order which reads thus:- 4. The submissions filed by t....
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....d to the Petitioner only because the same is not reflected in Form 26AS. The learned counsel submitted that this issue is now no longer res integra and has been decided by this Court in the case of Manohar Ramabtar Jhunjhunwala v/s Principal Commissioner of Income Tax-17, Mumbai & Ors [Writ Petition No.2063 of 2025 along with other Writ Petitions decided on 5th August 2026]. 4. The learned counsel submitted that this Court in the aforesaid decision has clearly stated certain illustrations which may constitute satisfactory evidence of TDS being deducted and hence credit ought to be given. In this regard, he placed reliance on paragraph 68 of this decision which reads thus:- "68. In salary cases, where Form 16 may not be available....
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....d which has been followed by Respondent No. 1 in the order passed by him on 17th February 2026. 6. Mr. Sharma, the learned counsel appearing on behalf of the Revenue fairly stated that in light of the law laid down by this Court in Manohar Jhunjhunwala (supra), the matter can be remanded to the 1st Respondent to conduct a fresh enquiry as to whether in fact TDS has been deducted from the salary paid to the Petitioner. Once that enquiry is done and the Assessing Officer is satisfied that in fact TDS is deducted as per the directions of this Court in Manohar Jhunjhunwala (supra), necessary credit would be given to the Petitioner. 7. Considering the fair stand taken by the Revenue, and also the law laid down by this Court in Manohar Jhun....