CREDIT FOR PAYMENT OF ADVANCE TAX

A Y 2010-11 :  ASSESSEE PAID ADVANCE TAX OF RS.2 LAKHS, WHICH IS REFLECTED IN FORM 26AS.  THE AO IN ASSESSMENT UNDER SECTION 143(3) DENIED CREDIT FOR THE SAID PAYMENT ON THE GROUND THAT THE SAME WAS NOT CLAIMED IN THE RETURN FILED.  ON APPEAL, THE CIT(A) UPHELD THE AO'S ACTION IN NOT GIVING CREDIT FOR THE ADVANCE TAX PAYMENT.  PLEASE ADVISE THE COURSE TO ADOPT FOR GETTING CREDIT.  IS THERE ANY CIRCULAR OR JUDICIAL PRONOUNCEMENT IN THE MATTER?

► Read Answer