Tribunal held that merely on the basis of entries in form No 26AS of the deductor addition cannot be made. Burden is on the revenue to verify whether the assessee has rendered any services. (AY. 2017-18)
Dr Swati Mahesh Vinchurkar v. DCIT (2021) 191 ITD 434 (Surat) (Trib.)
S. 145 : Method of accounting-Amount reflected in form No 26AS-CPC-Burden is on revenue to show that the amount was received by the assessee. [S. 143(3), 194J, Form No. 26AS]