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Case Law Details

Case Name : Sandhya Agarwal Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2015-16
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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 2

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