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2022 (10) TMI 282 - AT - Income TaxUndisclosed contract receipts - contract receipts as per TDS certificate was not disclosed in its return of income - tax wrongly deducted on amount of service tax and VAT - incorrect assuming of contract amount from form no. 26AS as undisclosed contract income - CIT-A deleted the addition - HELD THAT:- As noted that during the appellate proceedings, the assessee submitted the reconciliation of TDS figures, which were considered by ld CIT(A) in the context of Form No.26AS. In some cases there was arithmetical mistake on the part of AO in making addition which was noted by ld CIT(A) and accordingly addition made by the assessing officer were deleted by ld CIT(A). We do not find any error in the conclusion reached by ld CIT(A). That being so, we decline to interfere with the order of Id. CIT(A) in deleting the aforesaid additions. His order on this addition is, therefore, upheld and the grounds of appeal of the Revenue are dismissed.
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