https://www.taxtmi.com/caselaws?id=369527 The Tribunal dismissed the revenue's claim for considering discrepancies in TDS certificates and unrecorded receipts as undisclosed income. The new issue raised by the present AO, regarding the mismatch between TDS certificates and book figures, was deemed unrelated to previous assessments and relief granted. The Tribunal concluded that this issue did not constitute a mistake apparent on record under section 254(2) of the Income Tax Act, 1961, and therefore dismissed the Miscellaneous Application filed by the revenue. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369527 The Tribunal dismissed the revenue's claim for considering discrepancies in TDS certificates and unrecorded receipts as undisclosed income. The new issue raised by the present AO, regarding the mismatch between TDS certificates and book figures, was deemed unrelated to previous assessments and relief granted. The Tribunal concluded that this issue did not constitute a mistake apparent on record under section 254(2) of the Income Tax Act, 1961, and therefore dismissed the Miscellaneous Application filed by the revenue. Case-Laws Income Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369527