Income wrongly reflected in 26AS can not be Taxed : ITAT

Facts of the Case

While filing her return of income the assessee has shown income from profession and other sources. During the process by CPC, the additions were made in the hand of assessee on the basis of TDS shown in Form-26AS.

In response to the notice of CPC, the assessee denied of having such income and that her response was ignored. 

The addition is based solely on the basis of TDS shown in Form-26AS, ignoring the submissions of the assessee.

Held by ITAT

once the assessee denied that she has not earned such income as reflected in her Form-26AS, the onus shift on the revenue authorities to prove such income of the assessee

The lower authorities have not made any verification or effort to verify such transactions and there is certain mistake of entering the wrong PAN, which belongs to the assessee and the addition made in the income is uncalled for.

Merely because a payment was reflected in Form-26AS and was shown to have been made to the assessee, it could not be brought to tax as it could not be established that the assessee was actual beneficiary of said payments and the additions was liable to be deleted.