Unaccounted income - TDS deducted by the Principal - it appears ...
Income Tax
December 10, 2020
Unaccounted income - TDS deducted by the Principal - it appears that the assessee has included the amount received from Apollo Hospital group in his return of income filed for the relevant assessment year including the impugned assessment year. - Making ad-hoc addition on the basis of information received from third party source on the pretext that assessee has received consultation charges in cash amounts to double taxation, which is incorrect. But, the fact remains that relevant documents including bank statement and form 26AS were not produced before the AO or even before learned CIT(A), because the assessee neither appeared before the authorities below nor filed any details. - Matter restored back - AT
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