INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

245 CTR 397 (Del)], the Hon'ble Delhi High Court held that non-appearance in 26AS or lack of TDS cannot be the sole basis for denial of income or exemption where books of accounts and books are not reliable or rejected u/s 145(3), such an addition based only on 26AS mismatch is not sustainable. In view

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA