Ajit Chandrashekar Dighe v. CIT (2024) 230 TTJ 766 / 238 DTR 30 / 38 NYPTTJ 412 / 167 taxmann.com 529 (Mum)(Trib)

S. 199 : Deduction at source-Credit for tax deducted-Salary-Matter remanded to the file of CIT(A) for verification. [S. 192, Form no 26AS]

Tribunal remanded the matter to the  file of CIT(A) for decision afresh by giving reasonable opportunity to the assessee to produce the relevant documents, such as appointment letter, salary slips or Form No. 16 or bank statements or any other corroborative evidence to substantiate its claim(AY. 2018-19, 2019-20)

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