https://www.taxtmi.com/caselaws?id=775840 ITAT Jaipur partially allowed the appeal regarding addition of commission receipt in a reassessment under sections 147 read with 144B and 148. The tribunal accepted the assessee's explanation and documents concerning the plus and minus entries of similar amounts in Form 26AS, directing deletion of the addition related to those entries. However, as other entries in Form 26AS were not addressed by the AO or the assessee, the matter was remanded for verification whether these remaining entries were reflected in the return. The AO was directed to assess income correctly based on this verification. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 31 Jul 2025 10:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775840 ITAT Jaipur partially allowed the appeal regarding addition of commission receipt in a reassessment under sections 147 read with 144B and 148. The tribunal accepted the assessee's explanation and documents concerning the plus and minus entries of similar amounts in Form 26AS, directing deletion of the addition related to those entries. However, as other entries in Form 26AS were not addressed by the AO or the assessee, the matter was remanded for verification whether these remaining entries were reflected in the return. The AO was directed to assess income correctly based on this verification. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775840