Additions cannot be made merely on the basis of Form 26AS

Sureshkumar K Kataria Vs DCIT (ITAT Rajkot)

ITAT notes that there was mismatch in the gross income reported by the assessee viz a viz the income reflecting in form 26AS for an amount of Rs. 4,13,081.00 only. As such, the assessee has shown less income by the impugned amount, therefore concurrent view was taken by the lower authorities that the assessee has suppressed the income in the books of accounts. However, we find that the assessee before the learned CIT (A) has contended that the impugned income was received after filing of return of income. Thus

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