Held, that the assessee and the Department having agreed that the assessee could file the details of tax deducted at source before Assessing Officer and the Assessing Officer would accordingly allow the claim, the Assessing Officer was to give opportunity to the assessee to file tax credit certificates and accordingly, consider the claim of assessee afresh. (AY.2019-20)
Mayajaal Entertainment Ltd. v. Dy. CIT (2022)95 ITR 86 (SN)(Chennai) (Trib)
S. 143(1) : Assessment-Intimation-credit for deduction of tax at source-Assessing Officer should give an opportunity to file tax credit certificates and consider claim of assessee. [Form No, 26AS]