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Case Law Details

Case Name : Vishal Pachisia Vs ITO (ITAT Kolkata)
Related Assessment Year : 2017-18
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Vishal Pachisia Vs ITO (ITAT Kolkata)

Introduction: The Income Tax Appellate Tribunal (ITAT) in Kolkata has allowed the appeal of an individual, Vishal Pachisia, against the National Faceless Appeal Centre, Delhi. The core issue was the non-credit of TDS of Rs. 76,200/-, deducted from the salary but not deposited by the employer, due to the absence of the assessee’s name in Form 26AS. The decision provides a window to make the necessary corrections to reflect the appropriate TDS credit.

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