Jaipur Pensioners Hitkari Sahakari Samiti Ltd. v. ITO (2018) 195 TTJ 112 (UO) (Jaipur ) (Trib.)

S. 143(3) : Assessment—Difference in form 26AS-Matter remanded. [26AS]

Tribunal held that, prima facie the assesee had brought on record material to show that correct figure of receipts as per amended Form No. 26AS . Accordingly the  AO was directed to consider amended Form No. 26AS as well as those balances shown by assessee as on 31/3/2008 as well as on 31/3/2009 on account of commission receivables and then to compute difference, if any, to be added in income of assessee.