Case Law Details
Case Name : Seji Miyazona Vs ACIT (ITAT Delhi)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Delhi
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Seji Miyazona Vs ACIT (ITAT Delhi)
The Income Tax Appellant Tribunal, Delhi (“the Tribunal”) in the case of Seji Miyazona v. ACIT (ITA No. 167/Del/2020) dated October 31, 2022 held that Tax Deducted at Source (“TDS”) credit of the bona fide assessee cannot be denied in case where the assessee committed technical/typographical error during return filing.
Facts:
Seji Miyazona (“the Appellant”) is a salaried employee. For the Financial Year 2017-18, the residential status of the Appellant as per Income Tax Act, 1961 (“the IT Act”) was of a ‘Resident but Not ordinarily Resident...
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Author Bio
TDS mismatch – WOES continue/persist as ever ; RIDICULOUS -why, for ITATA , as the LAST FACT FINDING AUTHORITY, was the NEED ‘to restore ‘?!
CPC- a faceless stage- state of ADMN., how about the CIT (A) – though physically ABLED to know WHAT THE LAW /CASE LAW says ???
FAILURE all the way of ADMINISTRATION OF THE LAW ???>>>