AO Must Verify & Grant TDS Credit Instead of Denying It: Bengaluru ITAT

Ravi Kumar Lakshmi Kanth Vs ITO (ITAT Bangalore) Bengaluru ITAT: AO Must Verify and Grant Legitimate TDS Credit Instead of Denying It The Bengaluru ITAT held that an assessee cannot be denied legitimate TDS credit merely because the credit is not fully reflected during reassessment proceedings. The assessee, a salaried employee, had claimed TDS credit of ₹6.61 lakh, but the Assessing Officer granted credit of only ₹5.72 lakh, resulting in a short grant of ₹89,239. The CIT(A) declined to adjudicate the issue, holding that the dispute did not arise from the reassessment order and advised t...