AO cannot shift burden on assessee to explain recipient of inadvertent receipts shown in 26AS

Travelport LP Vs DCIT (ITAT Delhi) ITAT Delhi held that AO cannot put the entire burden on the assessee to show in whose hands the inadvertent receipts shown in Form 26AS has been declared. Assessee is not responsible to explain the recipients of such inadvertent receipts shown in Form No. 26AS. Facts- The assessee is a limited partnership based in the state of Delaware, USA having its principal business at Georgia and is engaged in the business of providing information reservations transaction processing and related services of airlines, travel agencies and other travel related entities. The ...