Held that the assessee has failed to reconcile the difference in amount of income shown between ITS/26AS viz-a-viz income accounted in books of account. Addition is held to be justified. (AY. 2010-11)
DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd.)(Trib.)
S. 143(3) : Assessment-Difference in amount of income shown between ITS/26AS viz-a-viz income accounted in books of account-Failure to reconcile the difference-Addition is held to be justified.