Moti Lal vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee filed his return of income for Assessment Year 2022-23 on 27/07/2022 declaring a total income of Rs.4,50,670/- claiming TDS to a sum of Rs.86,005/-. The CPC processed the return u/s 143(1) of the Income Tax Act, 1961 on 17/02/2023 by allowing TDS credit of Rs.40,602/- by applying provisions of Rule 37BA instead of Rs. 86,005/- as claimed by the appellant. Thereafter, the appellant filed a rectification application u/s 154 on 13/03/2023 before the CPC, which has been rejected by the CPC and passed the order on 02/05/2023. Aggrieved by the order made u/s 154 of the Act dated 13/03/2023 the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 08/02/2024, dismissed the appeal filed by the assessee on the grounds that the original cause of action to the assessee arises against the order u/s 143(1) of the Act not u/s 154 of the Act and the appeal u/s 154 of the Act challenging the order u/s 154 of the Act is not maintainable, thus, dismissed the appeal. As against the order dated 08/02/2014, the assessee preferred the present appeal before this Tribunal on the grounds mentioned above.…

Legal Issues

• 1. Whether the CPC can disallow the TDS credit reflected in Form No.26AS of the assessee?
• 2. Whether the Ld. CIT(A) has gone into the merit of the case of the assessee?

Judgment Outcome

Decided in favour of Assessee.

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