Tribunal held that only a mismatch between TDS certificate (26AS) and turnover shown by assessee in its profit and loss account could not be sole basis on which entire addition of difference could have been brought to tax. Order of CIT(A) is affirmed. (AY. 2019-10)
ITO v. Star Consortium (2021) 189 ITD 105 (Kol.)(Trib.)
S. 143(3) : Assessment-Cash credits-Mismatch of tax deducted at source-Turnover-Difference in 26AS and actual turnover-Addition cannot be made only on the basis of information as per form No. 26AS. [S. 68]