SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

TDS was deducted and deposited. 6.5 The appellant's accounts were audited, and any significant errors or omissions impacting the computation of taxable income should have been certified by the auditors. However, no such certification was provided to corroborate the appellant's revised claims neither during the assessment proceedings nor during appellate proceedings. The appellant's attempt to rectify errors