TaxTMI 
TaxTMI 
2022 (10) TMI 74
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.... 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 profession. For the assessment year under dispute, t....
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....sion 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, it was submitted, in case TDS claimed to the ex....
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....hat 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 treated by him as TDS deducted. Since the assessee has offered the gr....
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.... 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 in the income should be reduced. In our view, the aforesaid alternativ....