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2016 (7) TMI 1212 - HC - Income TaxAdditions on the basis of statement recorded u/s 131 - Tribunal deleted the additions - AO has rejected the retracted statement of the assessee with a reasoning that the same has been furnished after two months and the statement was recorded in the presence of assessee's Advocate and also the fact that the detailed breakup submitted by the assessee with respect to earning of income cannot be put into the mouth of the assessee and thereby additions were made. Held that:- the assessee was not allowed to crossexamine the person, on the basis of whose statement the proceedings was initiated. When the assessee has asked for their crossexamination, the crossexamination of Shri Subhash Pandey was not given to the assessee, although the statement of the assessee was recored in consequence of the statement of Shri Subhash Pandey recorded on 1.1.96 u/s. 131. The statements of Shri Suresh A Patel and Shri Kashyap Thakore nowhere state the name of the assessee. Thus the Revenue has not brought any evidence. The onus, in our opinion, is on the Revenue to prove that the assessee has earned the income. It gets shifted on the assessee once the assessee claims the exemption of income. Additions were rightly deleted - Decided against the revenue.
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