The Assessing Officer cannot put the entire burden on the assessee to show

The Assessing Officer cannot put the entire burden on the assessee to show

The Assessing Officer cannot put the entire burden on the assessee to show in whose hands the receipts shown in Form 26AS has been declared because the assessee is not responsible to explain the recipients of the receipts shown in Form No. 26AS. The Assessing Officer should have asked the payer, details of the payee to whom payments have been made by the payer on which it could deduct tax at source. Therefore, addition solely based on 26AS is deleted. In this case the assessee was contented that it did not have any receipts during the year under consideration and TDS has been deducted by the payer companies inadvertently against the PAN of the assessee company.



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