https://www.taxtmi.com/article/detailed?id=12145 Additions based solely on Form 26AS or automated data feeds require independent verification of facts and allowability before being treated as taxable income. Mechanical adjustments arising from data mismatches risk ignoring deductible expenditures and procedural fairness; authorities must verify whether returns reflect net results after permissible deductions and provide the assessee an opportunity to explain discrepancies. Enhanced information systems do not displace the duty to verify and observe natural justice prior to income enhancement. en-us Tue, 19 Dec 2023 10:10:38 +0530 Tue, 19 Dec 2023 10:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12145 Additions based solely on Form 26AS or automated data feeds require independent verification of facts and allowability before being treated as taxable income. Mechanical adjustments arising from data mismatches risk ignoring deductible expenditures and procedural fairness; authorities must verify whether returns reflect net results after permissible deductions and provide the assessee an opportunity to explain discrepancies. Enhanced information systems do not displace the duty to verify and observe natural justice prior to income enhancement. Articles Income Tax Tue, 19 Dec 2023 10:10:38 +0530 https://www.taxtmi.com/article/detailed?id=12145