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Case Law Details

Case Name : Chalapati Katiki Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2011-12
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Chalapati Katiki Vs ITO (ITAT Hyderabad)

On perusal paper book filed before us, we are of the opinion that with regard to salary, there is a difference between amounts as per Form No. 16 and Form No.26AS, since both are provided by the SBH, Hyderabad and the assessee has filed his return of income in accordance with Form No.16 issued by the employer of the assessee, by taking into account the amount mentioned in Form 26AS it cannot be said that the assessee has concealed amount or furnished inaccurate particulars of income.

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One Comment

  1. Nohar Prasad says:

    I am a pensioner through union bank of India cppc mumbai.bank has deducted tds of Rs10324 and credted to 26as but with wrong Annual income from pension of Rs628008 instead of correct income of Rs623431.
    Reason behind wrong income is that bank has not taken Pension of March 2019 paid in April 2019 into account.similarly bank has taken Pension of March 2020 into consideration whereas no pension has been paid in March 2020 because it is payable in April 2020.
    Actual pension is countable from March 2019 paid in April 2019 to February 2020.
    I approached deductor several times but of no avail. Whom should I contact.

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