Denial of credit of TDS which duly pertains to assessee not permissible

Sanjeev Rajendra Pandit Vs Assistant Director of Income Tax (CPC) (ITAT Mumbai) ITAT Mumbai held that the Department cannot swallow tax paid by the assessee and deny credit of tax deducted, which pertains to the assessee. AO cannot simply decline the credit of TDS. AO directed to allow the TDS credit after due verification. Facts- In the return of income filed, the assessee claimed credit of tax deducted at source (TDS) of ₹3,93,891/- which included TDS credit of ₹1,78,032/ – in respect of rental income from property at Navbharat Chambers and TDS of ₹64,458/- in respect of dividend...