PCIT vs. Nirmali Bhadra (Calcutta High Court)

Court: Calcutta High Court
Head Notes:

In cases where there is a discrepancy between the income figures in the TDS certificate and Form 26AS, the income figure shown in Form 26AS should be taken as the basis for computing the assessee’s income. This is because Form 26AS is generated by the Income-tax department and is not under the control of the assessee, and thus the Assessing Officer should give TDS credit based on the figures reflected in Form 26AS. (The case in reference is PCIT vs Smt. Nirmali Bhadra).

Section(s): 26AS, TDS Certificate
Counsel(s): counsel
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Uploaded By CA Milind Wadhwani
Date of upload: March 22, 2023

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