2022 (9) TMI 1077

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....he said amount has not reflected in 26AS therefore, the appellant has not taken the interest Rs. 86464.00 and TDS thereon. Due date for filing of return of income the said amount has not reflected in their 26Q and after expiry of one year the said amount were reflected in 26AS due to deductor has made provision after filing of return of income by the appellant. 2. Because the Ld. Commissioner of Income Tax (Appeals) was not justified to disallow the depreciation claimed on Car which is used wholly and exceculy used for a business purpose and amount of Rs. 1,06,191.00 on the depreciation claimed an amount of Rs. 87,80,94.00. 3. Because, the appellant craves for a right to raise any additional ground during the course of hearing of the ....

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.... and deductor of TDS who has wrongly uploaded these details of TDS in the PAN of the assessee. The learned AR has submitted that the assessee has filed an affidavit to explain these facts however, the authorities have not considered and appreciated the relevant details and document on this issue. The assessee has not received any interest from M/s Sanrachna Infra Project Pvt. Ltd., and due to the mistake, the TDS was deposited in the PAN of the assessee HUF. Hence, the learned AR has pleaded that the said amount of interest does not belongs to the assessee HUF and liable to be deleted. 3. On the other hand, the learned DR has submitted that the Assessing Officer has made the addition as per the details available in Form 26AS which clearly ....

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....o the mistake of the PAN of the assessee taken instead of Smt. Usha Gupta. Accordingly, in the facts and circumstances of the case, this issue is set aside to the record by the Assessing Officer for deciding the same afresh after proper verification and enquiry to ascertain the correct facts from the record and documents to be filed by the assessee. If it is found that the said interest income belongs to Smt. Usha Gupta and not to the assessee then the same cannot be added to the income of the assessee. Needless to say before passing the fresh order, the assessee be given an opportunity of hearing. 5. Ground no. 2 is regarding disallowance of depreciation on vehicle on the ground of personal use. The Assessing Officer has disallowed a part....