section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing
which TDS had been deducted by
the party as per Form 26AS.
(b) That the authorities below erred in not holding that income ... basis
of TDS amounts appearing in Form 26AS.
(2) That the learned CIT(Appeals) erred in confirming the
disallowance
which stands reflected in their online
computer records i.e Form No.26AS.
3. Whenever any Department/Govt Office/Bank deducts
TDS on behalf ... Department will not reflect in the Form 26AS and
as such, no credit of TDS will be allowed to the assessee
resulting in unnecessary demands
petitioner as there was
huge difference between data reflected in Form 26AS and assessee's
statement. Form 26AS is constantly updated from time ... time. The figures
reflected in Form 26AS may increase or decrease based on TDS statements
filed by the deductors. In Form 26AS, rate
erred in making addition merely on the entries
shown in the form 26AS.
5. Any other ground that may be deemed necessary at the time ... unjustified to calculate interest accrued on FRD/TDR as per the form
26AS, an statements filed by bankers a proof of the TDS statement deducted
have escaped
assessment.
4. In respect of income reconciliation
as per 26AS and books of account
revealed that the assessee had shown
work contract income ... inadequate
explanation of expenditure. It is
noticed from income reconciliation as
per 26AS that the assessee has total
construction income from P.C. Snehal
Construction
Assessing Officer as
difference between interest receipts as per 26AS statement of Rs.
1,34,99,0181- and that offered by the assessee ... whereas as per the income tax portal on form 26AS tax
has been deducted on the interest income of Rs.
1,34,99,018/- based
interest income from HDFC Bank based on an erroneous Form 26AS."
2. After hearing both the sides, the additional grounds are accepted. We
first ... HDFC bank of Rs.3,78,126/- whereas as per information from 26AS,
whereas as per information from 26AS, it is appearing
BPLI00865E emphasizing on
the fact that in the Form 26AS the name of M/s. Madhya Pradesh
Congress Committee was not reflected. Assessee prays ... credit of Rs.1,26,70,712/- reflected in the Form No.26AS
against tds credit amounting Rs.1,22,74,649/- claimed
being the
difference in revenue appearing in Form No. 26AS vis-à-vis
revenue reflected in the books of account by disregarding the
revenue accrued ... being the
difference in revenue appearing in Form No. 26AS vis-à-vis
revenue reflected in the books of account by disregarding the
revenue accrued