difference in the receipts
declared by appellant and the amount reflected in 26AS. Assessee was
asked to file party wise receipts ... books of assessee with
26AS. Assessee submitted that overall receipts group wise was reflected
in 26AS. Ld. AO held that every company of the group
though
shown in 26AS of assessee pertaining to relevant AY and the Ld. CIT(A) has
erred in not giving any finding thereon.
4. That ... which he has adopted.
3. On merits it is submitted that Form 26AS (Annexure 4) shows interest received from
Ashu Mahawar
refund
was granted by the department which is duly posted in 26AS by the
department, despite that reassessment proceedings were initiated for
the reason that ... processed and refund was granted as reflected in
26AS.
iv. The Id. CIT(A) accepts in his order that the Assessee filed
his ITR that
account of difference between the amount reflected as per TDS Form 26AS
and receipts recorded in books of accounts. The addition so made and
confirmed ... selected for scrutiny through CASS
due to difference in turnover between 26AS and books of account. In the
assessment proceedings, the Assessing Officer has observed
information received by the Assessing Officer as
contained in Form No. 26AS. The Assessing Officer has formed the belief
that income assessable ... which were subjected to TDS u/s 194C as
reflected in Form 26AS. The amount as shown in Form No. 26 is huge of
more
return at Rs.474.37 crore and as shown in Form No. 26AS at
Rs.4,78,61,86,673. A notice dated 15.11.2017 issued ... crore in its return and the corresponding figure in Form
26AS stood at Rs.478.61 crores. On a notice issued
made on difference in credit of income as per 26AS
statement and income credited in I/E accounts without reconciliation of the same.
2. That ... made on account of difference in credit of income as per 26AS
statement and income credited in Income and Expenditure accounts.
4. The brief facts
income from salary and fees for
professional services, whereas the Form No.26AS shows
receipt of higher amounts, such ... assessee has declared Rs.12 lakhs whereas Form No.26AS
shows total receipt of Rs.18 lakhs, for A.Y. 2009-10
assessee has declared
issued on the basis of difference in value of services
between 26AS and Service Tax Return. Further, it not the
case that the Appellant ... provided relevant form 26AS
based on which the subject demand has been raised to the
auditing officers and the auditing the officers had failed
consonance with reduction of
TDS credit thereon as per revised Form No. 26AS.
4. We have heard the rival submissions and perused the materials
available ... basis of Rs. 7,32,67,650/- as per the then
Form 26AS claiming TDS credit of Rs. 95,67,745/-. In other words,
based
