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TMI Blog2019 (2) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. CIT, DR ORDER PER S.S. GODARA, JM :- This Revenue's appeal for assessment year 2011-12 is directed against the Commissioner of Income Tax (Appeals)- 4, Kolkata's order dt. 22/11/2016, passed in case no. ITA No.1146/CIT(A)-4/Ward-10(2)/Kol/14-15 involving proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act"). Heard both parties. Case file perused. 2. The revenue's sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by the AO as having not being included by the appellant within the list of party wise details as submitted before the AO are being enlisted in the list. The AR has explained the discrepancies with respect to each party. The crux of the matter is that the additions have been made on account of either time difference or on account of classification difference. In respect of one party in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rected to allow the claim of the appellant. This ground is allowed." 3. Learned departmental representative vehemently contends during the course of hearing that the Assessing Officer had rightly added the sum in question going by the relevant 26AS statement figures available in database indicating substantive difference with the corresponding figures taken in the relevant computation of income. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein is that of re-conciliation of the corresponding statements in from 26AS vis-a-vis assessee's computation of income declared pertaining to the impugned assessment year. The CIT(A) has examined assessee's all seven parties' ledgers, details and receipt in issue to come to the conclusion that it had rightly not treated gross sum of its receipts as income as per Form 26AS statement. We reitera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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