In a peculiar case, income-tax officials during reassessment considered the entire income reflected in Form 26AS as taxable in the hands of a Mumbai based taxpayer. However, no credit was given for tax that had been deducted at source (TDS). The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that once income reflected in Form 26AS is taxed, the income tax department cannot deny the taxpayer credit for tax deducted at source (TDS) merely because no Income-tax (I-T) return was filed. The tribunal observed that granting TDS credit is "consequential and co-terminus" with the assessment of the corresponding income and that taxes already deducted and deposited with the government cannot be denied on "technical grounds". The case involved a Navi Mumbai resident, one Soman, whose assessment for the financial year 2010-11 was reopened under Section 147 on the basis of information in the annual information return (AIR) and Form 26AS which showed certain receipts (income) in his hand. The ITAT order does not specify the nature of such income.