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.
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]