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2014 (6) TMI 404 - AT - Income TaxValidity of assessment u/s 147 of the Act Notice u/s 148 of the Act not served Burden to prove - Addition of income from undisclosed sources - Held that:- The AYs involved are 2004-05 and 2005-06 - The notice for reopening u/s 148 of the Act was given on 30.3.2011 that is beyond a period of 04 years - Revenue has not demonstrated that the provision of law has been complied with - on the sole ground the reopening has to be quashed as bad in law - assessee submitted that the notice u/s 148 has not been served on him - Revenue has not been able to specifically point out as to which is the particular remittance made by M/s Komori Corporation, which has not been accounted for by the assessee - In spite of the repeated attempts by the assessee requesting for the details the assessee has not been furnished with the same - the assessee has discharged the onus that lay on it by furnishing all the necessary documentary evidences and whereas the Revenue has failed in its duty to discharge the burden that lay on it thus, the addition is liable to be set aside Decided in favour of Assessee.
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