No addition of amount shown in form 26 AS for taxation If assessee is not the actual beneficiary such amount

Last updated: 30 October 2021

Court :
ITAT Bangalore

Brief :
In Dr Swati Mahesh Vinchurkar v. Deputy Commissioner of Income-tax, Bangalore [ IT APPEAL No. 43 (SRT) OF 2021 dated June 28, 2021], Dr Swati Mahesh Vinchurkar ("the Appellant") has filed this appeal challenging the order dated February 28, 2021 passed by Commissioner of Income tax (Appeals) National Faceless Centre, Delhi ("the CIT(A)"), which in turn arise against the order passed made by Central Processing Centre ("CPC") Bangalore, under section 143(1) of the Income-tax Act,1961 ("the IT Act") . The Appellant is aggrieved by the decision of Ld. CIT(A) in confirming an additions made by Deputy Commissioner of Income Tax, CPC of Rs. 563,592/- under the head salary under section 143(1) of the IT Act based on entry shown in Form-26AS.

Citation :
IT APPEAL No. 43 (SRT) OF 2021 dated June 28, 2021