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
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
recording statements and
submission of certain documents such as copies of Form 26AS,
balance-sheet with profit and loss for the period ... Rules, 1994.
2. It was alleged that on scrutiny of Form 26AS collected from the
Income Tax Department, TDS was seen to be deducted
documents. The learned senior counsel for the
Petitioner submits that the Form 26AS is a Certificate of Tax
Deduction at Source issued by the Income ... relevant assessment
year. In the present case the relevant 'Form 26AS' issued by the
Income Tax Department clearly showed the details
said impugned Order-in-Original, it was evident from Form 26AS
that the Petitioner was providing taxable service in contravention of
Section ... service tax upon the Petitioners was that it is evident from
Form 26AS that the notice was providing taxable service in
contravention of Section
that on scrutiny
of the third party data i.e. Form 26AS, the Petitioner rendered
taxable services. It is relevant to mention herein that ... Form 26AS
is the Certificate of Tax Deduction at Source issued by the Income
Tax Department showing the total amount of tax deducted at source
second respondent
stated that it had been seen from the Form 26As downloaded that the
petitioner was in receipt ... disclosed the entire contractual receipts as shown in Form 26AS is incorrect
as the said Form is essentially a consolidated statement, i.e. with
TANGEDCO to make the necessary corrections. The income appears in the
Form 26AS of the petitioner only due to the above inadvertent mismatch.
The above ... under Section 142(1) of the Act, sought for reconciliation of
Form 26AS which was furnished by the petitioner vide letter dated
25.02.2015. The assessment
income provided
from Charak Pharma Private Limited was duly proved from
Form 26AS (TDS certificate) produced on record for year ... JUDGMENT DATED: 05/12/2024
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He would further submit that Form 26AS would decisively
prove the fact that employment of deceased with Charak
Health
