TDS Credit Issue: ITAT Sends Matter Back to CIT(A) for Fresh Adjudication

Uttar Pradesh Rajkiya Nirman Ltd Vs DCIT (ITAT Lucknow) Income Tax Appellate Tribunal (ITAT) Lucknow Bench has partly allowed the appeals filed by Uttar Pradesh Rajkiya Nirman Ltd. for Assessment Years 2014-15, 2015-16, and 2016-17, restoring all disputed issues back to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh decision. The Tribunal emphasized the need for the assessee to be provided a reasonable opportunity of hearing. The appeals challenged separate orders of the CIT(A) for each assessment year. The core issues across the three years primarily revolved around the eligibi...