ITAT directs AO to allow credit of tax deducted on sale of property even though buyer did not deposit it with the Govt. Revenue cannot deny TDS credit to assessee and only option left for revenue was to proceed against deductor by holding him to be assessee in default.
Rajesh Dadu v. DCIT – [2023] 152 taxmann.com 224 (Hyderabad – Trib.).
Sec. 143 – Scrutiny assessment – Scrutiny notice not valid if it is not issued as per CBDT’s instruction for selection of a case for assessment.
CIT v. Crystal Phosphates Ltd. – [2023] 152 taxmann.com 232 (Punjab & Haryana).