No Return Filed but TDS Credit Cannot Be Denied After Taxing Income: ITAT Mumbai

Advertisement Manoj Kumar Soman Vs Circle (ITAT Mumbai) No ITR Filed, Yet ITAT Holds TDS Credit Cannot Be Denied Once 26AS Receipts Are Taxed The appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai, was filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 19/12/2025 for Assessment Year 2011-12. The assessee had not filed a regular return of income for the relevant assessment year. The case was later reopened under Section 147 of the Income Tax Act based on information received through AIR/Form 26AS reflecting certain receipts in the a...