https://www.taxtmi.com/caselaws?id=420955 The Tribunal upheld the CIT(A)'s decision to delete a significant addition made by the AO, emphasizing the importance of considering actual turnover reflected in Form 26AS over service tax return figures. The Tribunal found the AO's reliance on statistical analysis unjustified and nullified the assessment order for not adhering to directions under Section 144A. It concluded that the assessment should be based on verified invoices and accurate turnover, dismissing the Revenue's appeal. en-us Mon, 11 Apr 2022 00:00:00 +0530 Thu, 14 Apr 2022 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420955 The Tribunal upheld the CIT(A)'s decision to delete a significant addition made by the AO, emphasizing the importance of considering actual turnover reflected in Form 26AS over service tax return figures. The Tribunal found the AO's reliance on statistical analysis unjustified and nullified the assessment order for not adhering to directions under Section 144A. It concluded that the assessment should be based on verified invoices and accurate turnover, dismissing the Revenue's appeal. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420955