Addition justified if Income as Per Return in less than income as per TDS Certificates

HIGH COURT OF BOMBAY Laxmi Ventures (Bombay) (P.) Ltd. Versus Deputy Commissioner of Income-tax, Circle 5(2) IT APPEAL NO. 1322 OF 2010 AUGUST 30, 2012 JUDGMENT M.S. Sanklecha, J. This appeal under Section 260A of the Income Tax Act, 1961 (‘the Act’) challenges the order dated 04.08.2009 passed by the Income Tax Appellate Tribunal (‘the Tribunal’) in Income Tax Appeal No. 2173/Mum/02 relating to the assessment year 1998-1999. 2. After having filed the present appeal, the appellant had on 11.01.2010 moved the Tribunal with a Miscellaneous Application un...