ITAT set-aside additions made by AO on the basis of form 16 collected from employer without verifying facts

INCOME TAX : Where AO made addition to assessee's income on basis of Form No. 16 directly collected from his employer and disbelieved Form No.16 submitted by assessee without verifying correct facts and examining relevant material on record, impugned addition was to be set aside and, matter was to be remanded back for disposal afresh

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