ITAT directs Credit of DDT which was denied on Technical Default

Strategic Infosystems Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)

In the instant case, the assessee has deducted and deposited DDT within time, but due to an inadvertent mistake in filing the challan, the assessee has been denied credit of DDT. The assessee has filed several applications under section 154 of the Act with the CPC, but the same have been rejected citing technical reasons. The appeal of the assessee was also dismissed on the ground that the assessee did not take up necessary follow-up action. In our view, the assessee h

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