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TMI Blog2022 (12) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon only the figures mentioned in the TDS certificate and ignored Form No.26AS - HELD Simply because there is difference in the claim of assessee in respect of TDS credit and the corresponding income, the AO has made the addition which cannot be accepted when the Form 26AS gives a different picture, which also assessee has no control; and 26AS Forms are generated by the Income-tax depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tilak Mitra, Adv. ...for the appellant Mr. Himangshyu Kumar Roy, Adv. Mr. Paban Kumar Roy, Adv. Mr. Bhaskar Sengupta, Adv. .. . for the respondent ORDER The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, B SMC Bench, Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing officer erroneously relied upon only the figures mentioned in the TDS certificate and ignored Form No.26AS. For better appreciation it would be relevant to quote the finding recorded by the learned Tribunal. On perusal of the same, it shows that the assessee for this AY (2010-11) (FY 2009-10) has received income of Rs.3,95,030/- and TDS of Rs.39,569/- has been deducted and deposited the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I find that Form 26AS is maintained by the Income-tax Department. In such a scenario, in the interest of justice and since it is second round of assessee s appeal, and keeping in mind that there should be finality of the issue I am deciding as infra. First of all, Form 16A is generated by M/s. Unipay Marketing Pvt. Ltd. which is payer and the assessee who is the payee has no control over it. Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income of assessee accordingly as per law. In this appeal, the above factual position is not being disputed by the revenue. Thus, we are of the clear view that there is no substantial question of law much less substantial question of law arising in this appeal for consideration. Accordingly, the appeal filed by the revenue (ITAT/233/2022) is dismissed. Consequently, the connected appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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