Credit of TDS

Assessee is promoter and builder and offering the income from business and profession by following percentage completion method , However while filling the Return of Income for A. Y. 2023-24 has claimed the entire TDS made by the flat purchasers against the income offered. CPC U/SEc. 143(1)(a) has disallowed such claim and allowed the proportionate TDS as per the Income offered in the return and raised the demand by adding  interest U/SEc. 234B of the Act 1. Whether this action of the CPC is justified under the Act and 2. any other remedy which assessee can  exercise in support of…

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