TDS credit denial merely because the same is in the name of deceased person unsustainable

Sh. Varinder Pal Vs ITO (ITAT Amritsar) ITAT Amritsar held that as income of the deceased person offered to tax, credit of TDS cannot be denied merely because it appears in the name of deceased mother. A particular income cannot be taxed twice under the law. Facts- The appellant being the legal heir has offered the income of his deceased mother at Rs.3,53,057/-in his Income Tax Return and consequentially has paid additional tax of Rs.74, 295 (97492-23197) to the department. It was argued that admittedly the income on which TDS has been deducted had been offered for tax in the return of income ...