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
also made liable to
Service Tax Registration relying on the Form-26AS which
is a Statement of Tax Deducted at Source issued under the
provisions ... show cause notice which included the
reconciliation of Form-26AS statement vis-a-vis the receipts
and all other particulars. The respondent No.2 confirmed
provided on difference in value of
Service 23.12.2024 income as per FORM
26AS and as per form ST
- 3 returns ... based on
2022 Roadlines difference in value of
income as per FORM
26AS and as per form ST
- 3 returns (Pg. 56 of
petition
under section 203AA of the
Income Tax Act, 1961 i.e. Form 26AS for the period under
investigation to find out the actual taxable amount ... Statements under Section 203AA of the Income Tax
Act,1961 in form 26AS.
17.2 A Statement of Sh. Manager Ibrahim Ansari
(Proprietor: M/s Macos
difference in value reported in the income tax return / Form
26AS under the Act and ST-3 return filed by the petitioners
seeking to recover ... same was also reflected in their 26AS. It was clearly
shown that petitioner had suppressed the taxable
value just to evade payment of Service
receipt of the compensation in
the month of September, 2021 retrieved FORM 26AS from the
Income Tax Portal and found that the the Surat Municipal ... 2024 JUDGMENT DATED: 08/04/2025
undefined
not reflected in the FORM 26AS and therefore, the Petitioner could
not include the amount of compensation which
department of various noticee from the income
tax returns and Form 26AS (TDS) for F.Y. 2015-16
and 2016-17, inquiry was made ... Department for the year 2016-17 and 2017-18 and
Form 26AS (TDS). It was submitted that the
respondent Department without verifying the
details obtained
income tax department, there was tax
deducted at source reflected in Form 26AS.
It was submitted that merely on the basis
of Form 26AS, liability ... basis of information
received from the income tax department
in Form 26AS to verify as to whether the
petitioner was providing medical services
against
total TDS of Rs.19,58,251/- as per Form 26AS and
explained the difference of Rs.33,372/-. It was
explained ... total
TDS in the account of the assessee as
reflected in 26AS data is Rs. 1958251/-
Therefore, the assessee made short claim
of TDS amounting
financial
year 2015-16 to 2017-18.
1. Copy of 26AS
2. Balance Sheet, Profit & Loss
Account along with schedules.
3. Trail Balance Sheet
