ITAT allows TDS Credit on interest Income of deceased father to Assessee

Mirant Navinbhai Parikh Vs DCIT (ITAT Ahmedabad)

Section 143(1)(a) provides either arithmetical error in the return or incorrect claim in the return which can be adjusted in section 143(1)(a) proceedings, if the assessee is being given an opportunity of before making such an adjustment either in writing or in electronic mode, as provided under the first proviso and if no response is received within thirty years from the assessee on such intimation, the CPC Bengaluru can proceed with making such an adjustment/disallowances. H

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