Assessing Officer to Investigate Discrepancies in Declared Gross Receipts and Form 26AS via TDS Certificates Inquiries.

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Full Text of the Document

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....Additions based on TDS certificate - Difference between gross receipts declared by the assessee and that was shown in form 26AS - the A.O. should have made necessary enquiries from the parties who had deducted TDS and should have taken decision accordingly.....