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2019 (4) TMI 1214 - AT - Income TaxAddition based on mismatch in amount reflected in AIR/26AS and the P&L account - verification of wrong entry - HELD THAT:- As held in case of P.K. Rajasekar [2016 (9) TMI 1498 - ITAT CHENNAI] , Where assessee claimed that there was wrong credit entry by payer-client in Form 26AS, the AO has to examine its genuineness. The Assessing Officer was conferred the power of civil court to examine and find out the real nature of transaction. If the Assessing Officer could not exercise the power conferred on him, it is not known how the individual citizen of this country will be able to find out the genuineness of the transaction. Also it has been laid down by the CBDT in its Instruction No. 5/2013 dated 08.07.2013 that the AO may also, if deemed necessary, issue a notice to the deductor to compel him to file correction statement as per the procedure laid down. Therefore, we set aside the order of the Ld. CIT(A) and restore the matter to the file of the AO to make an order afresh after giving reasonable opportunity of being heard to the assessee. We also direct the assessee to file the relevant documents/evidence before the AO. - Appeal is allowed for statistical purposes.
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