Hon’ble Division Bench of High Court at Calcutta upheld the order of Ld. Member of ITAT as the order passed by the learned Tribunal and held that the learned Tribunal had done an elaborate fact finding exercise and has pointed out as to how the assessing officer erroneously relied upon only the figures mentioned in the TDS certificate and ignored Form No.26AS. I am assisted by Mr. Paban Kumar Roy, Mr. Bhaskar Sengupta, Ld. Advocates.