TaxTMI 
TaxTMI 
2025 (4) TMI 2127
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....AHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Addl./JCIT (Appeals)-2, Hyderabad/National Faceless Appeal Centre, ["Ld. JCIT(A)", for short] dated 30.06.2024 for the Assessment Year 2022-23 raising following grounds of appeal :- "1. The Ld. CIT(A) has erred for adjudicating the matter on allowing the TDS, TCS, self-assessment tax and advanc....
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....med by the assessee in its ITR for relevant AY. 5. The Ld. CIT(A) has erred in allowing credit of advance tax payment of Rs. 22,64,26,400/- w.r.t. claim of the same by the assessee in its ITR for relevant AY. 6. The Ld. CIT(A) has erred in allowing credit of self-assessment tax payment of Rs. 8,01,00,000/- w.r.t. claim of the same by the assessee in its ITR for relevant AY. ....
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....ity to the assessee that the AO has not granted credit of tax deducted at source amounting to Rs. 1,04,34,984/-, non-grant of TDS of Rs. 7,70,168 and non-grant of TDS amounting to Rs. 30,65,26,400/- without assigning any reason. Ld. DR agreed that the assessee has filed detailed submissions and also documentary evidences before ld. JCIT (A) in the appeal proceedings. After considering the detailed....