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2015 (4) TMI 1054 - HC - Income TaxAddition u/s 68 - Addition on undisclosed income - Held that:- It is no part of the duty of the Assessing Officer to make investigation for the purpose of collecting evidence in support of the case made out by the assessee. It is the bounden duty of the assessee to prove his case. If he has adduced prima facie evidence in support of his case, it will be for the Assessing Officer to adduce evidence to disprove the facts proved prima facie by the assessee. If the Assessing Officer fails to discharge his onus the prima facie evidence adduced by the assessee may in some cases become conclusive. But, if the assessee does not adduce any evidence it is no part of the duty of the Assessing Officer to start investigation and/or to collect evidence in support of the case of the assessee. It is to be pointed out that the assessee in this case did not disclose the identity of the persons to whom the payment was made. The assessee could have asked the Assessing Officer to issue summons to the so called middlemen under Section 131 and/or 133(6) of the Income Tax Act. The assessee could have done it because he knew the person to whom the payment was made. It was not, therefore, possible for the Assessing Officer even if he wanted to, to undertake any such enquiry. For the aforesaid reasons the submissions advanced by Mr. Sen are rejected. The judgment rendered by the learned Tribunal considering the admitted facts and circumstances of the case cannot but be said to have expressed a possible view and therefore the question has to be answered in the negative. The addition of a sum of ₹ 9 lacs as an undisclosed income is correct in law. - Decided against assessee
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