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 i

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