Evidence reconciling discrepancy in 26AS and books not submitted before CIT(A) hence matter remanded

Bankers Cardiology Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that additional evidence reconciling the discrepancy in receipts as per Form No. 26AS and books of accounts were not submitted before AO or CIT(A). Accordingly, matter send back to CIT(A).

Facts- The assessee, a private limited company enga

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