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2013 (12) TMI 840 - HC - Income TaxCash Credit u/s 68 - whether source of source should be proved by the appellant? - Held that:- It appears that the assessee relied upon number of decisions of the jurisdictional High Court as well as the learned Tribunal. However, none of them have been dealt with and/or discussed and/or appreciated by the learned Tribunal, while passing the impugned order. In para-9, the learned Tribunal has observed that “due to these reasons, the case laws relied upon by the assessee do not come to its rescue”. Except the above, there is no appreciation and/or consideration by the learned Tribunal with respect to the decisions relied upon by the assessee. - Matter remanded back for fresh decision.
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