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
account of difference
receipt shown by the assessee and in form 26AS.
2. The facts in brief are that the assessee is an individual ... during
the course of assessment proceedings on perusal of 26AS noted that
receipts reflected in 26AS does not match with the details of receipts
shown
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
check tax credit with the
information available in Form 26AS. The Ld. Commissioner further observed
that apparently the Assessee has not made efforts to resolve ... credit of Rs.3,24,37,449/- reflected in
the Form 26AS for the Assessment Year 2018- 2019 (copy of Form 26AS
with the department, the Assessing Officer observed
that:-
a) As per Form 26AS assessee firm has earned contractual receipts ... treating the alleged interest income appearing in Form 26AS in
income of the appellant ignoring the submission of the appellant.
10. The appellant craves leave
that during the course of assessment proceedings that
TDS as per Form 26AS ... entire amount along with
the TDS is duly reported in the Form 26AS of the Assessee. Thus, the timing of
deduction of tax by customers
account of difference between contract
revenue as per 26AS and contract revenue credited to P&L A/c and, therefore,
the addition ... account of difference between
contract revenue as per 26AS and Contract revenue credited to profit and loss
account was in two parts:
i. Addition
addition of Rs. 70,06.830/-
was made on the basis of form 26AS and the assessee
has miserably failed to reconcile his income declared with ... statement 26AS.
3. The Ld. Pr. Commissioner of Income Tax (OSD) (Appeals),
Moradabad has erred in law and on facts of the case by
deleting
lottery income under Income
from Other Sources head in return and Form 26AS. The Assessee had shown Rs.
30,00,000/- as receipt from ... tune of Rs.
9,00,000/- as is evident from Form 26AS. The assessee challenged the same to the
effect that the said adjustment
