Amount shown in 26AS only should be taken into consideration instead of TDS certificate: HC

PCIT Vs Smt. Nirmali Bhadra (Calcutta High Court) The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the ‘Act’ for brevity) is directed against the order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, “B” SMC Bench, Kolkata (the Tribunal) in ITA No.77/Kol/2019 for the assessment years 2010-11. The revenue has raised the following substantial question of law for consideration: (i) Whether the Learned Income Tax Appellate Tribunal erred in law in holding that the amount shown in 26AS only should be taken into consideration even...