https://www.taxtmi.com/caselaws?id=788056 Relief under Section 89(1) should not be denied solely because Form 10E was not filed within the stipulated timeframe where the relief computation and substantive entitlement are otherwise established from the available material. Procedural non-compliance does not automatically defeat the relief. Salary differences between Form 26AS and the income disclosed require verification of Form 26AS and supporting evidence. The assessing officer must examine those materials and provide the assessee a reasonable opportunity of hearing before determining whether any addition is warranted. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788056 Relief under Section 89(1) should not be denied solely because Form 10E was not filed within the stipulated timeframe where the relief computation and substantive entitlement are otherwise established from the available material. Procedural non-compliance does not automatically defeat the relief. Salary differences between Form 26AS and the income disclosed require verification of Form 26AS and supporting evidence. The assessing officer must examine those materials and provide the assessee a reasonable opportunity of hearing before determining whether any addition is warranted. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788056