https://www.taxtmi.com/caselaws?id=781664 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. en-us Thu, 10 Jul 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781664 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. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781664