Discrepancies between books & 26AS: ITAT directed A.O. to reexamine

Sandeep Surendran Nair Vs DCIT (ITAT Raipur) Dive into an income tax appeal against Commissioner’s order. Explore discrepancies, disputed additions, and ITAT Raipur’s direction for reexamination. The article delves into an income tax appeal challenging the order by the Commissioner of Income-Tax (Appeals)-II, Raipur, dated 30.01.2020. The appeal revolves around discrepancies identified by the Assessing Officer (A.O) under Sec. 143(3) of the Income-tax Act, 1961, for the assessment year 2014-15. The appellant, a mechanical contractor in the cement industry, filed the return of incom...