2022 (10) TMI 74

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....AKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against the order dated 20.06.2019 of learned Commissioner of Income-Tax (Appeals)-20, New Delhi for the assessment year 2016-17. 2. The solitary dispute arising in the appeal relates to addition/disallowance of an amount of Rs.4,67,300. 3. Briefly, the facts are that assessee is a resident individual and an advocate by profe....

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....billed. Therefore, assessee was under an impression that the said clients have deducted tax at source aggregating to Rs.4,67,300. Under such impression, assessee claimed TDS of the said amount. 4. Without prejudice to the aforesaid submission, assessee submitted that he has offered the gross professional income to tax, which also included the amount of Rs.4,67,300 less paid by the clients. Thus....

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....selected under CASS and the Assessing Officer during scrutiny found that the assessee had claimed TDS amounting to Rs.4,67,300/- which was not reflected in 26AS. The Assessing Officer asked the assessee to provide reconciliation regarding the difference in the above TDS figures. The assessee explained that the difference is because some of the clients have made less payment and the difference was ....

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....ayment made by the client cannot be assumed as TDS, unless, the clients have actually deducted the amount and remitted to the government's account. The aforesaid observation of learned Commissioner (Appeals) assume importance in the context of the alternative claim made by assessee before the departmental authorities to the effect that, in case, the claim of TDS is not allowed, the amount included....