section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing
petitioner as there was
huge difference between data reflected in Form 26AS and assessee's
statement. Form 26AS is constantly updated from time ... discrepancies identified for forming
an opinion in the matter of escaped income. Mere reference made with Form
26AS, would not be the sufficient factor
interest income from HDFC Bank based on an erroneous Form 26AS."
2. After hearing both the sides, the additional grounds are accepted. We
first ... knowledge of the said revised Form. Copy of letter from
HDFC bank and revised Form 26AS are attached as Annexure
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/- as reflected in the Form 26AS.
4. The appellant craves the right to amend, add, delete, replace
same income is claimed
when it is reflecting in the form 26AS. Hence, the company has
not defaulted in recognition of income and offering ... addition in the hands of
assessee based on income reflected in Form 26AS. It was
submitted assessee was showing the income, as and when
alleged unreconciled TDS
Rs.18,05,798/-, as per the Form 26AS.
3) Having regard to letter dated February 24, 2017
filed with the Assessing ... contention of the appellant. But as per the
copy of latest form 26AS filed, it is still
recording statements and
submission of certain documents such as copies of Form 26AS,
balance-sheet with profit and loss for the period ... basis of entries in Form 26 AS of the Income
Tax Act . The Tribunal held that Form 26AS cannot be used to
determine service
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 ... basis of entries in Form 26 AS of the Income
Tax Act . The Tribunal held that Form 26AS cannot be used to
determine service
that on scrutiny
of the third party data i.e. Form 26AS, the Petitioner rendered
taxable services. It is relevant to mention herein that ... basis of entries in Form 26 AS of the Income
Tax Act . The Tribunal held that Form 26AS cannot be used to
determine service