Allowing the appeal the Tribunal held that the Assessing Officer has not found a single defect in books of account and enquiry made under section 133(6) had been properly explained . Accordingly the addition on difference between amount reflected in books of account and in 26AS was liable to be deleted . ( AY. 2013 -14 )
Shri Jeen Mata Buildcon ( P) Ltd v. ITO ( 2022) 197 ITD 256/ 97 ITR 756 ( Jaipur ) (Trib)
S. 145 : Method of accounting – Estimation of income – Discrepancy in receipt shown in 26AS – Merely on the basis of difference addition cannot be made [ S. 68, 133(6) , Form No 26AS ]