Abhishek Kanoria vs Income Tax Officer

Parties Involved

Facts Summary

The assessee, Abhishek Kanoria, filed his return of income for the assessment year 2021-22 declaring total income of Rs.35,47,500/- as income from salary and interest income of Rs.5,055/-. The Centralized Processing Center (CPC) processed the return under section 143(1) of the Act on 19.01.2022 by granting TDS credit of only Rs.7,75,595/-, whereas the appellant has claimed TDS credit of Rs.8,45,595/- during the impugned assessment year. The assessee filed a rectification petition on 03.01.2023 under section 154 of the Income Tax Act before CPC, but the same was rejected by CPC. Aggrieved with the order of the Assessing Officer/CPC, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals), which was dismissed. The assessee then preferred an appeal before the ITAT.…

Legal Issues

• 1. Whether the adjustment made in the order u/s 154/143(1) of the Income Tax Act, 1961 is beyond the scope of law.
• 2. Whether the Ld. CIT(Appeals) erred in rejecting the appeal and plea on the issue that the assessee has taken back door entry by filing appeal against order u/s 154 of the Income Tax Act, 1961.
• 3. Whether the Ld. CIT(Appeals) erred in dismissing the order without considering the written submission filed by the assessee.
• 4. Whether the assessing officer did not grant full credit for TDS and Ld. CIT(Appeals) upheld the action of assessing officer without diving into the merit of the case.
• 5. Whether the adjustment made by the Centralized Processing Center in the intimation u/s 154/143(1) of the Income Tax Act 1961 is beyond the scope and the same is debatable.
• 6. Whether the interest computed u/s 234 A/B/C of the Income Tax Act, 1961 is over charged and wrongly calculated and or is not applicable to the assessee case.

Judgment Outcome

Decided in favour of Assessee.

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