Tax credit and deductions in Form 16 and Form 26AS justified remand for fresh assessment and further evidence.

An assessee who had not filed the return or complied with notices was nevertheless held entitled to a further opportunity to substantiate exemptions, deductions and tax credit reflected in Form 16 and Form 26AS, because the earlier omission to claim them was not fatal where supporting material existed. The principle that tax cannot be levied or collected except by authority of law was applied, and the matter was remitted for de novo assessment so the assessee could produce evidence before the Assessing Officer. The appeal was allowed for statistical purposes.

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Issues: Whether the assessee should be given another opportunity to substantiate the claimed exemptions and deductions reflected in Form 16 and Form 26AS, and whether the matter should be remanded for fresh assessment.

Analysis: The assessee had not filed the return or complied with notices, and the assessment was completed to the best of judgment. However, the claimed tax credit, exemptions, and deductions were stated to be reflected in Form 16 and Form 26AS. The omission to claim them earlier was held not to be fatal where the underlying documentary material was available. The principle that tax cannot be levied or collected except by authority of law was applied, and the assessee was found entitled to an additional to produce supporting evidence before the Assessing Officer.

Conclusion: The matter was remitted to the Assessing Officer for de novo assessment with an opportunity to the assessee to substantiate the claimed exemptions and deductions. The appeal was allowed for statistical purposes.

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