ITAT directs AO to verify TDS correction statement linking unconsumed challan with TDS deduction

Country Club Hospitality & Holidays Limited Vs ACIT (ITAT Hyderabad) ITAT Hyderabad directed the Assessing Officer to reexamine the linkage between instances of Tax Deduction at Source (TDS) deduction and unconsumed challans in the case of Country Club Hospitality & Holidays Limited. The tribunal ruled that there was no evidence linking the two and set aside the order of the Commissioner of Income Tax (Appeals). ITAT set aside the order of the learned CIT(A) and restore the issue to the file of the learned Assessing Officer to verify the correction statement of TDS linking the unconsum...