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2023 (9) TMI 751 - ITAT AHMEDABADAddition on account of interest income - Income from other sources u/s 56 - difference of interest income as reflected in Form No. 26AS and the amount of interest income as declared in the books of account - HELD THAT:- We are in agreement with the assessee that the Assessing Officer did not take into consideration the other ledger account maintained by the assessee reflecting interest income - Accordingly, in view of the arguments made before us and the Rectification Applications filed by the assessee, alongwith supporting documents viz. ledger account produced before us for our perusal, we are hereby directing that the addition made by the AO may be deleted. No cogent reason has been furnished by the Assessing Officer for rejecting the rectification application filed by the assessee. Appeal of the assessee is allowed.
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