ITAT Delhi Allows TDS Credit as CPC Failed to Issue Mandatory Notice

Haft Propbuild Private Limited Vs ITO (ITAT Delhi) The appeal before the ITAT Delhi arose from the order of the Commissioner of Income Tax (Appeals)-15, New Delhi dated 30.09.2019 for the assessment year 2017–18. The dispute concerned disallowance of tax deducted at source (TDS) credit amounting to ₹1,85,392 by the Central Processing Centre (CPC) while processing the return under Section 143(1) of the Income-tax Act, 1961. The assessee challenged the action of the CPC on multiple grounds. It contended that the TDS credit was duly reflected in Form 26AS and had been deducted on payments mad...