Updated 26AS Can’t Shift Income — ITAT Deletes Wrong-Year Addition

Amann Sadiq Vs ITO (ITAT Delhi)

Assessee provided KYC services to One97 Communications Ltd. & filed his return for AY 2018–19 declaring receipts of ₹96,82,565, based on Form 26AS available at the time of filing. Later, Form 26AS was updated in Feb 2019, showing additional receipts of ₹16,18,485, representing invoices dated April & May 2018 pertaining to AY 2019–20.

AO added this difference as unreported receipts in AY 2018–19. CIT(A) confirmed the addition.

Before ITAT, Assessee showed that:

• The excess amount reflected in the updated For

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