https://www.taxtmi.com/caselaws?id=789392 Form 26AS receipts appearing in a later year cannot be taxed again if the assessee can show, through proper reconciliation of bills, books and third-party evidence, that the same income was already offered in an earlier year. The timing mismatch between accrual-based accounting and later tax deduction required factual verification, and the assessee had not been given adequate opportunity to place reconciliation material before the lower authorities. The matter was therefore remanded for de novo examination by the Assessing Officer with reasonable opportunity to the assessee, leaving the disputed addition open for fresh consideration. en-us Fri, 27 Feb 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789392 Form 26AS receipts appearing in a later year cannot be taxed again if the assessee can show, through proper reconciliation of bills, books and third-party evidence, that the same income was already offered in an earlier year. The timing mismatch between accrual-based accounting and later tax deduction required factual verification, and the assessee had not been given adequate opportunity to place reconciliation material before the lower authorities. The matter was therefore remanded for de novo examination by the Assessing Officer with reasonable opportunity to the assessee, leaving the disputed addition open for fresh consideration. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789392