TMI Blog2023 (4) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... in income tax return - HELD THAT:- Under the column B1.2 Amount received in advance for services for which bills/invoices/challans or any other documents have not been issued , the amount has been shown as Nil in the service tax return for the last quarter, i.e. Jan to March, 2015. This obviously contravenes what the assessee made out a case and what is the position as per the service tax return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was rightly taken cognizance of by the ld. Pr.CIT u/s.263 - Decided against assessee. - ITA No.343/PUN/2021 - - - Dated:- 6-3-2023 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Assessee by: Shri Kishor B. Phadke Revenue by: Shri Keyur Patel ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 19- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited Scrutiny on three issues including, `Contract receipts/fees mismatch . A mismatch/difference of Rs.7,21,225/- was found as per the Service tax return and Income-tax return, which was not proved with any evidence. He observed that the contention of the assessee about the difference being on account of Advance received for rendering services, was not substantiated with any confirmation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an advance of Rs.8,10,360/- was received from the Tahsildar (Taluka Haveli) on 31-03-2015, which was inclusive of service tax of Rs.89,135/- and the remaining amount of Rs.7,21,225/- was not income for the current year and hence offered as turnover in the succeeding year. However, no confirmation of such an advance was filed at the stage of assessment or even up to the Tribunal level. The ld. DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee showing some amount as advance, did not go further to ascertain as to why the assessee had declared Nil figure of advance in its service tax return. Lesser amount of revenue shown in income tax return vis- -vis the service tax return, if not successfully proved, would have gone to swell income for the year under consideration. Under such circumstances, we are satisfied that the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
