https://www.taxtmi.com/caselaws?id=330215 A tax addition based on mismatch between income shown in TDS certificates and income recorded in the books cannot stand where the reconciliation is not properly verified. The assessee explained the difference as arising from customer advances, inclusion of service tax in gross receipts, and reporting errors by deductors, but the supporting material was not satisfactorily examined. Since the dispute depended on verification of the true nature of the receipts and reconciliation with the accounts, the existing record was insufficient for a conclusive finding. The matter was therefore restored to the Assessing Officer for fresh adjudication after considering the assessee's evidence and granting adequate opportunity of hearing. en-us Thu, 30 Jun 2016 00:00:00 +0530 Wed, 20 Jul 2016 13:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330215 A tax addition based on mismatch between income shown in TDS certificates and income recorded in the books cannot stand where the reconciliation is not properly verified. The assessee explained the difference as arising from customer advances, inclusion of service tax in gross receipts, and reporting errors by deductors, but the supporting material was not satisfactorily examined. Since the dispute depended on verification of the true nature of the receipts and reconciliation with the accounts, the existing record was insufficient for a conclusive finding. The matter was therefore restored to the Assessing Officer for fresh adjudication after considering the assessee's evidence and granting adequate opportunity of hearing. Case-Laws Income Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330215