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Form 26AS Can’t Override Books Without Proper Reconciliation
Case Law Details
- Case Name
- DCIT Vs Sharpwatch Investigation Security Pvt. Ltd. (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs Sharpwatch Investigation Security Pvt. Ltd. (ITAT Bangalore)
Proprietorship to Company Shift Causes 26AS Confusion: Form 26AS Mismatch & Commission Claims Sent Back: ITAT Orders Fresh Verification
Bangalore ITAT “B” Bench, in DCIT, Vs Sharpwatch Investigation Security Services Pvt. Ltd. (ITA No. 2156/Bang/2024, AY 2021-22; order dated 31.01.2025), set aside the order of CIT(A) & remitted issues relating to Form 26AS mismatch and commission expenditure back to AO for fresh consideration.
Revenue’s appeal, though time-barred by 103 days, was admitted after Tribunal condoned...
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