Difference in income as per TDS certificates & ROI not necessarily leads to income escapement

IN THE ITAT KOLKATA BENCH ‘B’ Meheria Reid & Co. Versus Income-tax Officer, Ward 5(4) Kolkata IT APPEAL NOS. 53 & 54 (KOL.) OF 2010 [Assessment yearS 2005-06 & 2006-07] DECEMBER 28, 2012 ORDER Pramod Kumar, Accountant Member This is second round of proceedings, in these cases, before this Tribunal. Originally, all these appeals, along with revenue’s appeal for the assessment year 2006-07 i.e. ITA No. 119/Kol/2010, were disposed of vide order dated 24th February, 2012 by a bench consisting of brothers Shri N Vijaykumaran, Judicial Member (as he the...