Addition for mere appearing of TDS credit in form 26AS not justified

Advocate Akhilesh Kumar Sah These days, assessees are facing practical difficulties in respect of tallying of data reflected in Form 26AS from their own data which in many times do not tally and Assessing Officer(AO) takes adverse action due to that. The recent decision, P.K. Rajasekar vs. ITO, Non Corporate Ward 6(1), Chennai [IT Appeal No.121 (MDS.) of 2016, decided on 15/09/2016] of ITAT, Chennai is a good decision in this regard. In the above mentioned appeal, the assessee/ appellant was engaged in the business of laying cables. During the year under consideration, the assessee received a...