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2021 (1) TMI 394 - ITAT BANGALORE - Income Tax
Head Note / Extract:
Mismatch of turnover as per the return of income filed by the assessee vis-à-vis the turnover appearing in Form 26AS - HELD THAT:- AR submits that M/s.Bharat Silks has filed the revised TDS return disclosing the correct turnover. If the statement of the learned AR is true, the same would be reflected in Form 26AS. In the interest of justice and equity, matter should be examined by the AO. Accordingly, the issue is restored to the files of the A.O. A.O. is directed to examine whether Form AS26 discloses the correct turnover as that of the turnover disclosed in the return of income filed by the assessee.