Held that information as per data base of revenue could not, by itself, be a legally sustainable basis for making addition. When the Assessing Officer had not found a single defect in assessee’s books of account and enquiry made by him under section 133(6) had been properly explained by assessee, addition made by Assessing Officer on difference between amount reflected in books of account and that in terms of form 26AS was to be deleted.(AY. 2013-14)
Shri Jeen Mata Buildcon (P.) Ltd. v. ITO (2022) 97 ITR 706 / 197 ITD 256 (Jaipur)(Trib.)
S. 145 : Method of accounting-Discrepancy in receipts as shown in 26AS-Estimation of income-Contractor-Without pointing out any defects in the books of account merely on the basis of discrepancy in in receipts as shown in 26AS and books of account addition cannot be made. [S. 68, 133(6), Form 26AS]