https://www.taxtmi.com/caselaws?id=375728 The tribunal partially allowed the appeal, directing the Assessing Officer to verify the alleged discrepancies in Form 26AS entries. Entries for Capital First Ltd. and TVS Motors were to be reexamined, while the addition related to Worldwide Machinery Solution Pvt. Ltd. was deleted as the income was already declared. Verification was also ordered for the entry regarding Raj Motors, emphasizing the importance of thorough assessment before adding undisclosed income based on Form 26AS entries not initially disclosed. The judgment stresses the necessity of proper verification to prevent unjust additions solely relying on updated Form 26AS entries. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 25 Feb 2019 05:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375728 The tribunal partially allowed the appeal, directing the Assessing Officer to verify the alleged discrepancies in Form 26AS entries. Entries for Capital First Ltd. and TVS Motors were to be reexamined, while the addition related to Worldwide Machinery Solution Pvt. Ltd. was deleted as the income was already declared. Verification was also ordered for the entry regarding Raj Motors, emphasizing the importance of thorough assessment before adding undisclosed income based on Form 26AS entries not initially disclosed. The judgment stresses the necessity of proper verification to prevent unjust additions solely relying on updated Form 26AS entries. Case-Laws Income Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375728