{"id":1380,"date":"2025-06-16T08:57:53","date_gmt":"2025-06-16T08:57:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1380"},"modified":"2025-06-16T08:57:55","modified_gmt":"2025-06-16T08:57:55","slug":"income-tax-hc-judgement-dated-09-05-2025-traces-data-gap-directs-tds-credit-processing-on-company-provided-cheque-bank-detail","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/16\/income-tax-hc-judgement-dated-09-05-2025-traces-data-gap-directs-tds-credit-processing-on-company-provided-cheque-bank-detail\/","title":{"rendered":"Income Tax HC Judgement Dated 09\/05\/2025 &#8211; TRACES data gap, directs TDS credit processing on company provided cheque &amp; bank detail"},"content":{"rendered":"\n<p><em>Case of KJP and Associates vs DCIT, HC Delhi Judgement Dated 9<sup>th<\/sup>\u00a0May 2025.<\/em>\u00a0The Court, after reviewing the submissions and the internal communications of the tax department, found the AO\u2019s inaction to be problematic. The court observed that while TRACES data might be unavailable for the specified period, the comprehensive details provided by the petitioner including cheque numbers, bank accounts, and deposit dates, offered a verifiable alternative. The court noted that no attempt had been made to verify these details directly from the concerned banks. It directed the AO to consider the response as correct, unless it determines otherwise, and process the petitioner\u2019s request on the aforesaid basis as expeditiously as possible and preferably within a period of eight weeks.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/11MVzZU45zT5qduDLDlm3YepvZqb_FPEX\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 09\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of KJP and Associates vs DCIT, HC Delhi Judgement Dated 9th\u00a0May 2025.\u00a0The Court, after reviewing the submissions and the [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-1380","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax HC Judgement Dated 09\/05\/2025 - TRACES data gap, directs TDS credit processing on company provided cheque &amp; 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