Section 154 Rectification Rejected as Wrong Deductor Details Required Verification: ITAT Pune

Advertisement Sanjay Ramchandra Gawande Vs ACIT (ITAT Pune) Pune ITAT Upholds Denial of TDS Credit in Rectification; Wrong Deductor Details Cannot Be Corrected U/s 154 The Pune ITAT dismissed the assessee’s appeal and upheld the rejection of a rectification application under Section 154 of the Income-tax Act relating to denial of TDS credit. The assessee admitted that while filing the return for AY 2015-16, the name of the deductor was incorrectly entered as “SMC Infrastructure Pvt. Ltd.” instead of “Municipal Council, Kamtee, Nagpur,” resulting in a mismatch and restriction of TD...