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 engaged in operating a hospital, filed its return of income on 30th September 2015, declaring a total income of Rs.6,31,35,810/-. The case was taken up for scrutiny, and the assessment order u/s. 143(3) of the Income Tax Act, 1961 was passed on 20th Dece

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