Assessee-firm had filed its return of income claiming credit for TDS as per TDS certificate issued by company. Assessing Officer rejected  on ground that same was not verified from data available on portal. On request of Assessing Officer that same be verified in order to enable him to process assessee’s application, concerned authority had stated that data on TRACES Portal was available commencing from financial year 2007-08 and data for financial year 2006-07 was not available. On writ  it was noted that company had provided details of cheques and concerned bank account where same were deposited to credit of Central Government.  Same could be verified from concerned banks, however, such exercise had not been initiated. Since Assessing Officer had not controverted any of facts as set out by company in its response to verification sought by Assessing Officer, said communication was to be accepted as correct and Assessing Officer was directed to consider response furnished by company as correct and process assessee’s request for TDS credit. (AY. 2007-08)