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2014 (6) TMI 965 - AT - Income TaxAddition of the receipts reflected in form No.26AS - Held that:- As based on 26AS alone no additions can be made. This can at best be a starting point for necessary verification by the assessee, but it cannot, on standalone basis, justify the impugned additions. However, we also considered it appropriate to remit the matter to the file of the Assessing Officer for strictly limited purpose of verifying the information. In case, he can find any independent evidence of the assessee’s having actually received the said rent, he can bring the same to tax. We make it clear that the onus will be on the Assessing Officer to find such evidence and that the assessee cannot be expected to discharge the impossible burden of proving a negative i.e. that the assessee did not receive such rent. With the observations as above, and for the limited purposes set out above, the matter stands restored to the file of the Assessing Officer. Needless to add that any material, adverse to the assessee, will have to be confronted to the assessee by the Assessing Officer, and that, in case Assessing Officer intends to pass any fresh order as a result of these directions, he will do so only after giving due and fair opportunity of hearing to the assessee, in accordance with the law and by way of a speaking order.
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