CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai

Mrigesh Gaurav Vs ITO (ITAT Mumbai) The appeal arose from an intimation issued under section 143(1) by the Centralised Processing Centre (CPC), wherein the assessee was granted partial credit of Tax Deducted at Source (TDS). While the assessee had claimed TDS credit of ₹24,75,737 as reflected in Form 26AS, only ₹1,62,025 was allowed, resulting in a short credit of ₹23,13,712. The assessee, an individual deriving income primarily from salary, had been deputed by his employer to the United States for a short-term international assignment during the relevant period. He claimed that he was a...