Mismatch in Form 26AS and ITR: ITAT Directs Re-adjudication

Sandhya Agarwal Vs ACIT (ITAT Kolkata) In the case of Sandhya Agarwal Vs ACIT, the Income Tax Appellate Tribunal (ITAT), Kolkata, dealt with an issue regarding a mismatch in the contract receipts reflected in Form 26AS and the income reported in the assessee’s Income Tax Return (ITR). The Tribunal directed a re-adjudication of the case. The assessee, Sandhya Agarwal, had disclosed a certain amount as contract receipt in her ITR, which did not tally with the amount reflected in Form 26AS. The Assessing Officer (AO) treated the difference as undisclosed contract receipt, leading to the app...