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2017 (8) TMI 272 - ITAT DELHIAcceptance of Income as reflected in form 26-AS (TDS statement) - assessee submitted that, it is merely a detail of TDS credit in the account of the assessee and any wrong information fed in the TDS return could distort the data. - Held that:- It is observed that assessee had filed a lot of details before the authorities which deserves to be verified in detail. However neither Ld. CIT(A) had called for remand report, nor did Ld. AO conduct any enquiry to verify the correct income of assessee. Under such circumstances it is difficult to accept the income as reflected in form 26 A-S. We are therefore inclined to set aside the issue back to the files of Ld. AO to verify all the details and to ascertain the right income of the assessee. It cannot be ignored that mistakes could creep into form 26 A-S, which needs to be corrected in the event of proper documentation and proof being submitted by the assessees. We accordingly direct Ld. AO to give ample opportunity to assessee to file all necessary relevant documents to establish his claim and Ld. AO may take necessary steps as per law. Appeal filed by the assessee stands allowed for statistical purposes.
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