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| The Tax Publishers2021 TaxPub(DT) 0155 (Hyd-Trib) INCOME TAX ACT 1961
Section 4
When AO had examined the particulars filed by the assessee and was satisfied that the addition was not warranted because the amount stands reconciled, then the CIT(A) ought to have granted relief to that extent unless there is a contrary finding.
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Income - Chargeability - Difference of receipts as per Form 26AS -
Assessee filed appeal against the order of CIT(A) confirming addition made by AO being the difference between the amount stated in Form 26AS and the gross receipts declared in the return of income. Held: When AO had examined the particulars filed by the assessee and was satisfied that the addition is not warranted because the amount stands reconciled, then CIT(A) ought to have granted relief to that extent unless there was a contrary finding. But, under the pretext that the assessee had not raised the ground before him, CIT(A) has unjustly confirmed the entire addition. Therefore, AO was directed to delete the addition made on this count.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. : 2012-13
INCOME TAX ACT, 1961
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