https://www.taxtmi.com/caselaws?id=280057 The Tribunal found that the Assessing Officer failed to adequately investigate a disputed entry regarding an undisclosed receipt based on a TDS discrepancy. It emphasized the officer's duty to verify the genuineness of entries independently and not shift the burden to the assessee. The Tribunal directed a fresh examination of the matter, instructing the officer to locate the company and its directors for verification. It set aside previous orders and remitted the issue for reevaluation, stressing the importance of ensuring a just outcome based on accurate information and legal provisions. The appeal was allowed for statistical purposes. en-us Thu, 15 Sep 2016 00:00:00 +0530 Fri, 19 Apr 2019 05:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280057 The Tribunal found that the Assessing Officer failed to adequately investigate a disputed entry regarding an undisclosed receipt based on a TDS discrepancy. It emphasized the officer's duty to verify the genuineness of entries independently and not shift the burden to the assessee. The Tribunal directed a fresh examination of the matter, instructing the officer to locate the company and its directors for verification. It set aside previous orders and remitted the issue for reevaluation, stressing the importance of ensuring a just outcome based on accurate information and legal provisions. The appeal was allowed for statistical purposes. Case-Laws Income Tax Thu, 15 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280057