Legal heir entitled to TDS credit on income assessed in her hands: ITAT Kolkata

Lovely Das Vs A/JCIT (ITAT Kolkata)

Legal heir entitled to TDS credit on income assessed in her hands; Credit for TDS cannot be denied solely because it appears in name of deceased

The disuse involved is Whether the assessee (wife) is entitled to TDS credit in her own return for income earned and TDS deducted in the name of her deceased husband, where the corresponding income was offered by her in her ITR.

Assessee’s husband, passed away on 15.06.2016.  Assessee succeeded to his proprietorship concern & in her returns from AY 2019–20 to AY 2

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