Assessee had filed its return of income claiming certain amount of TDS credit. However, on processing return, CPC found that gross receipts of assessee reflected in Form 26AS on which credit for TDS was claimed were higher than total of receipts shown under all heads of income in return of income. While credit for TDS was being claimed, corresponding receipts were not offered in respective income schedules, to arrive at taxable total income-Hence, return of income was regarded as defective and accordingly, TDS credit granted to assessee was computed and reduced. Commissioner (Appeals) upheld order passed by CPC. On appeal the Tribunal held that the assessee had made explanatory submissions and reply before Commissioner (Appeals), however, decision of Commissioner (Appeals) was without verifying facts by himself or through Assessing Officer. Matter was  remanded back to Commissioner (Appeals). (AY. 2023-24)