https://www.taxtmi.com/caselaws?id=386952 Additions based on discrepancies between the assessee's Form 16, the employer's Form 16, and bank salary credits could not be sustained without proper verification of the employer's records. Where adverse reliance was placed on the employer's response under section 133(6), the assessee had to be given a fair opportunity to rebut that material and cross-examine the adverse witness. The records were therefore required to be re-examined by the Assessing Officer after granting proper hearing, and the additions were not finally upheld at that stage. en-us Thu, 19 Sep 2019 00:00:00 +0530 Sun, 13 Oct 2019 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386952 Additions based on discrepancies between the assessee's Form 16, the employer's Form 16, and bank salary credits could not be sustained without proper verification of the employer's records. Where adverse reliance was placed on the employer's response under section 133(6), the assessee had to be given a fair opportunity to rebut that material and cross-examine the adverse witness. The records were therefore required to be re-examined by the Assessing Officer after granting proper hearing, and the additions were not finally upheld at that stage. Case-Laws Income Tax Thu, 19 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386952