2014 (3) TMI 358

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....T ORDER Per Vikas Awasthy, Judicial Member: The appeal has been filed by the assessee against the order of the Commissioner of Income Tax(Appeals)-Salem, dated 28-02-2013 relevant to the Assessment Year (AY) 2009-10. 2. The assessee is a works contractor. The assessee filed his return of income for the AY. 2009-10 on 30-09-2009 declaring his income as Rs. 5,88,460/-. The case of the as....

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....om V. Subramaniyam & Co were Rs. 1,04,26,527/- and from Kirloskar Brother Ltd., receipts were Rs. 15,16,437/-. Whereas, the assessee had disclosed receipt of Rs. 70,03,715/- from V. Subramaniyam & Co and Rs. 12,93,392/- from Kirloskar Brother Ltd. Thus, there were difference of Rs. 34,22,812/- and Rs. 2,23,045/- respectively from the aforesaid parties. The assessee filed letter before the Assessin....

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....mitted that as per Form No.26AS, the total interest received is Rs. 2,28,638.42 and not Rs. 2,45,091/- as stated by the Assessing Officer. There is an arithmetical mistake in the total of the amount in the case of bank interest. In respect of contract receipts, the ld.Counsel contended that the CIT(Appeals) has mechanically followed the order of the Assessing Officer instead of applying his own mi....

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....ith the bank or with the contractees for rectification of the alleged excess deducting of tax at source. The ld.Counsel has made an alternate prayer to remit the file back to the Assessing Officer for verification of the facts. We do not deem it appropriate to grant second innings to the assessee for mere verification of the TDS amounts from the bank or the contractees. The assessee could have don....