COMMISSIONER OF INCOME TAX Vs. ASHOK TAKSALI

JUDGEMENT

(1.) THE present appeal had been admitted on July 10, 2000, but no question was framed. THErefore, we have to consider three questions which have been proposed in Para. H of the instant appeal which reads as under :

(2.) WHETHER the learned Income-tax Appellate Tribunal was justified in directing to allow the credit for TDS in block assessment when such income was not added in the total income of the assessee for block assessment period?

(3.) ADMITTEDLY, the tax deducted at source has been deducted from the income from salary, there is nothing on record to show that the tax deducted at source amount has been taken back as refund by the assessee.