Abhishek Kanoria vs Income Tax Officer
Case No: ITA No. 843/KOL/2024
Court: Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata
Date: 3/17/2025
Parties Involved
appellantAbhishek Kanoria
respondentIncome Tax Officer
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 u…
Decision in favour of
Assessee
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.
4 more legal issues analysed in this judgement.