whereas total TDS as per
Form 26AS was ₹3,68,48,66,013/- i.e., which meant that the assessee had
short claimed ... while total TDS as per
26AS is Rs.3,68,48,66,013/- total Receipts as per 26AS is
Rs.4080,47,69,483/-. Therefore
with the TDS available in the department's database (Form
26AS) which in turn depends on TDS Return filed by the
deductors concerned ... actual PAN, owing to which the assessee's Form
26AS is not reflecting the amount of tax deducted by IOCL at
source
prescribed time, the
same was neither reflected in petitioner's Form 26AS nor the assessee could
claim the adjustment of the tax against ... deducted, it
got reflected in petitioner's Form 26AS. After the amount being reflected in
petitioner's credit, it moved petition under Section
prescribed time, the
same was neither reflected in petitioner's Form 26AS nor the assessee could
claim the adjustment of the tax against ... deducted, it
got reflected in petitioner's Form 26AS. After the amount being reflected in
petitioner's credit, it moved petition under Section
Petition) (Folder-I)
Note 1:In Form 26AS (TDS) annexed to the Affidavit of Respondent
No. 1 (Document 6 @Pg. 59 -of the Affidavit ... Page 3 of 47
KARKI
Signing Date:09.04.2021
15:44:09
Form 26AS that Respondent No. 1 received an amount
challan and reflected in form no. 26AS and/or Rs. 40,90,620/-
reflected in the revised computation of income issued alongwith the
order passed ... requirement of amending the original order of assessment in case a
Form 26AS comes to be placed before it subsequently. While
examining this aspect
said amount of INR
74,57,997/- duly reflected in the Form 26AS of the petitioner,
however, the same was not claimed in the Return ... either subsequently credited or comes to be reflected
in Form 26AS after a time lag. An assessee may face such a spectre
on account
vide
order dated 15.09.2021 wherein the entire receipts as appearing
in Form 26AS, i.e. Rs.12,75,60,666/- was treated as business
income ... income
(Rs.4,04,59,030/-) and the receipts as per Form 26AS (Rs.12,75,
60, 666/-)
2. Subsequently, information was received through
framed not taking into account the total tax as reflected in Form
26AS.
2. As per the respondents, the refund has been duly computed ... accepted
in terms of the particulars as they appear in the Form 26AS which has
been duly provided to the Assessing Officer
more Tax Deducted at Source ["TDS"] than reflected in
Form 26AS?
2. We note that in so far as question (a) is concerned ... fact that the assessee
has not claimed more TDS than reflected in 26AS statement, had
deleted the addition. The reasoned finding
