ACIT,CIRCLE-2(1), HAZARIBAG vs. SANJAY KUMAR UPADHYAY, HAZARIBAG
In the result, the appeal filed by the Revenue is dismissed
ITA 94/RAN/2019[2015-16]Status: DisposedITAT Ranchi28 Sept 2022AY 2015-16
Bench: Sri Sanjay Garg & Dr. Manish Borad
Section 143(2)Section 143(3)Section 250Section 68
TDS Return by the contractee Government Department (EE,
REO, Works Division, Hazaribag)
(ii) The appellant has already declared higher turnover as per the audited profit & loss account as compared to the gross receipts as appearing in the Form No. 26AS.
(iii) The AO has not established that the appellant has actually received the said amount
