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2016 (2) TMI 1327 - AT - Income TaxAddition u/s 69B - Addition on basis of valuation report of the DVO - Onus to prove - HELD THAT:- Burden of proof lies upon the person who alleges that the apparent is not real. In the facts of the present case, the ld. Assessing Officer, therefore, must prove that the falsity of the entries/transactions in the books of accounts as maintained by the assessee, on the basis of material/evidences on record. In the facts of the present case, as it is apparent from the assessment order that the ld. AO has not brought any evidence/material on record to show that the assessee has received more than what has been declared by him. AO has merely made an addition on the basis of the report obtained from the DVO without bringing any evidence on record. He has also not established that the details/evidences filed by the assessee are wrong. Under such circumstances, we do not find any infirmity in the findings of the ld. CIT(A) and the ld. CIT(A) has rightly deleted the addition made by the ld. Assessing Officer. We, therefore, dismiss the ground of appeal filed by the revenue.
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