Held that explanation of the assessee in so far as the difference of amounts reported in form 26AS though the assessee had furnished copies of invoices with its submission, neither the Assessing Officer nor the Dispute Resolution Panel had considered them. Therefore, issue was to be remitted to the Assessing Officer to examine the evidence and decide the issue afresh. (AY. 2015-16, 2017-18).
Panasonic Holdings Corporation v. Dy. CIT (2023)101 ITR 5 (SN) (Delhi) (Trib)
S. 192 : Deduction at source-Salary-Difference between sums reported in 26AS and sums reported by assessee-To be examined by AO.-Matter remanded. [Form No. 26AS]