TDS credit as reflected in Form 26AS is allowable: ITAT Raipur

Kushal Prashad Sahu Vs ACIT (ITAT Raipur) ITAT Raipur held that due to non-response for assessee if addition of income is done as Form 26AS then obviously TDS credit available in Form 26AS needs also to be allowed. Thus, appeal partly allowed. Facts- The assessee is an individual, working as an employee in the capacity of “Goods Train Guard” with South Eastern Central Railway (SECR) of Indian Railways, Bilaspur, during the year under consideration e., AY 2012-13. The assessee has received salary income of Rs.14,53,896/- in the relevant year, however, had not filed his Return of Income (ROI...