Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 1231 - AT - Income TaxAddition on account of difference as per statement shown in Form 26AS and the total receipt shown by the assessee - difference qua the statement shown in Form 26AS and total receipt shown by the assessee - AO made addition for want of proper verification - CIT(A) deleted the addition by accepting the version that total value of contract - HELD THAT:- We find that the ld. CIT(A) deleted the addition after verification of bank account, contract amount which was received by the assessee on the basis of running bills. We find that ld. CIT(A) arrived on a correct conclusion after verification of receipt ultimately credited d in the bank account of the assessee for the year under consideration. In our view the order of ld CIT(A) does not require any further inference, which we affirm. In the result, the ground of appeal raised by the revenue is dismissed.
|