Form 26AS mismatch and revised computation require fresh assessment, with the taxpayer given a hearing and claim examined under law.

Form 26AS mismatches caused by deductor error and a revised computation were treated as matters requiring fresh examination by the Assessing Officer. Because the time for filing a revised return had expired, the revised claim was to be considered only in the manner permitted by law, and the assessee was to be given an opportunity of hearing. The addition was therefore restored for readjudication, with the Assessing Officer directed to verify the discrepancy, examine the revised computation, and decide the matter afresh on the basis of the record and applicable legal position.

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Issues: Whether the addition arising from the Form 26AS mismatch and the assessee's revised computation required restoration to the Assessing Officer for reconsideration.

Analysis: The discrepancy in the Form 26AS was traced to an error in deduction and TDS credit by the deductor, and the assessee had also placed a revised computation before the Assessing Officer. As the time for filing a revised return had expired, the matter was considered fit for fresh adjudication by the Assessing Officer with due opportunity to the assessee. The revised computation was directed to be examined in the light of the stated legal position that a claim not made in the return can be considered only in the manner permitted by law.

Conclusion: The issue was restored to the Assessing Officer for readjudication and consideration of the revised computation, with opportunity of hearing to the assessee.

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