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2016 (10) TMI 178 - AT - Income TaxUn-reconciled entries on account of non-reconciliation of AIR information - Entries in the 26AS form not accepted by the assessee - Held that:- We find that the addition has been made qua unreconciled entries appearing in the AIR information/Form No.26AS which was totally denied by the assessee that it had never any business transactions with these parties during the year. We further find that the AO has not bothered to investigate the matter further and simply added the amount of un-reconciled entries in the income of the assessee. - Decided in favour of assessee
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