Assessing Officer Mistakenly Shifts Responsibility to Taxpayer for Explaining Form 26AS Receipts Without Payer Details.

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....Unexplained Receipts shown in Form No. 26AS - By putting the onus on the assessee, the AO has grossly erred as the assessee is not responsible to explain the recipients of the receipts shown in Form No. 26AS. AO should have asked the payer, details of the payee to whom payments have been made by the payer on which it could deduct tax at source . - AT....