https://www.taxtmi.com/caselaws?id=790331 Where Form 16 and Form 26AS reflected tax deduction and advance tax payments, the absence of an earlier claim was not treated as conclusive against the assessee. The assessee was entitled to one further opportunity to substantiate the claimed salary exemption, employment tax, savings interest, section 80C deduction and house property loss from employer records. The ex parte assessment was therefore remitted to the Assessing Officer for fresh, de novo adjudication. en-us Tue, 21 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790331 Where Form 16 and Form 26AS reflected tax deduction and advance tax payments, the absence of an earlier claim was not treated as conclusive against the assessee. The assessee was entitled to one further opportunity to substantiate the claimed salary exemption, employment tax, savings interest, section 80C deduction and house property loss from employer records. The ex parte assessment was therefore remitted to the Assessing Officer for fresh, de novo adjudication. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790331