Requirement of Form-16 -- Deceased was working as Surveyor -- Salary certificates of the deceased for all the years were placed on record and CW2 identified signatures of the partners of the firm on the said salary certificates -- Audited balance sheet of the Firm with which the deceased was working as well as income tax returns of the Firm are on record -- To say that Form-16 has not been placed on record, is not a ground to discard the evidence on record in the given factual matrix.
(P&H HC) Decided on: 25.10.2021