2025 (11) TMI 1132

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.... by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.02.2024 for the Assessment Year 2018-2019. 2. Shri Soumitra Choudhury, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue. 3. It was the submission by the ld. AR that that the assessee had on the basis of the Form 26AS filed h....

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.... that when the assessee has not done any work and the West Bengal State Electricity Board Burdwan Division had also clarified that the assessee and not done work and the mistake in the Form 26AS is on account of mistake committed therein, no addition was called for. It was further submission of the ld. AR that the assessee had also after recognizing the correction in the Form 26AS had filed a revi....

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.... error in the deduction and the credit of the TDS in respect of the TAN. The assessee has unfortunately accepted the dictum of such mistake. This was also brought to the attention of the AO in response to the notice issued u/s.133(6) of the Act issued by the AO to West Bengal State Electricity Board Burdwan Division. It is also noticed that the assessee has filed revised petition, insofar as the t....