Tds credit not reflected in form 26as

This query is : Resolved 

31 January 2012 Whether the Income Tax Assessing officer has the power to deny grant of TDS credit claimed in the return of income as the same is not being reflected in Form 26AS statement of the assessee, maintained by NSDL?

Please provide with relevant case laws. Also provide the section/s under which the ITO is given such powers.

01 February 2012 Awaiting for expert replies.......

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