Denial of TDS credit merely due to non-reflection in Form 26AS not justified

Sonali Dhawan Vs ITO (ITAT Mumbai) ITAT Mumbai held that denial of TDS credit merely because of non-reflection in Form 26AS is not justified since there could be varied technological or other reasons where the relevant data pertaining to the assessee doesn’t get reflected in Form 26AS. Facts- During the impugned assessment year, assessee has sold a house property on which payer company has deducted TDS of Rs. 48 Lakhs. However, while granting TDS credit, the assessee has not been granted the TDS credit of Rs. 47,99,525/-, out of Rs. 48 lakhs claimed by the assessee in her return of incom...