Question ID :
44938
TDS not claimed in Original IT Return filed
An assessee has not claimed TDS in the original ITR filed. It appears in Form 26AS and he has also offered corresponding income. TDS was not claimed by oversight. Sec.143(1) intimation received without TDS. Sec.154 request is also rejected as there is no mistake apparent on record. Can assessee file revision under sec.264? What other remedy available to assessee?
Posted by
balasubramanian
on
Dec 10, 2025
Filed Under
DIRECT TAXES
Section 264 revision is allowed as this mistake is not a deliberate mistake or attempt to gain some unfair advantage.
Posted by
CA. chunauti dholakia on
Dec 10, 2025