Dismissing the appeal of the revenue the Court held that reopening of assessment on account of service charges shown difference between TDS certificate and amount shown, reassessment is held to be not valid. ( AY. 2009 -10 )
CIT v. B. Suresh Kumar (2020) 430 ITR 60 / 120 taxmann.com 404 / 275 Taxman 606 (Mad.)(HC)
S. 4 : Charge of income-tax-Service charges-Reassessment-After the expiry of four years-Difference between TDS certificate and amount shown-Reassessment is held to be not valid. [S. 143(2), 147, 148]