TMI Blog1976 (11) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st Jan 1965 Rs. 10,000 Surti Devi 2. 2nd Jan 1965 Rs. 40,000 Zenith Investment Corporation 3. On the failure of the assessee to prove the genuineness of these cash credits, the Income Tax Officer added the sum of Rs. 53,590 (including interest) to her income as income from undisclosed sources. On appeal, the Appellate Assistant Commissioner set aside this assessment and directed the Income Tax Officer to redecide the case after making further enquiries. Thereupon, the Income Tax Officer issued a letter dt. 15th Sept.,, 1973 to the assessee to produce evidence in order to prove the genuineness of the cash credits. The assessee produced confirmatory letters from the parties concerned and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed copies of their assessment orders because both the creditors are assessees in Calcutta. The Income tax Officer was not satisfied with the evidence, and he wrote letters to the parties directly and also wrote letters to the ITOs concerned. However, the records show that no replies were received either from the parties or from the concerned ITOs. This has lead the Income Tax Officer to believe that the parties are bogus; and hence the additions. The addition has been vehemently contested in appeal on the ground that the appellant cannot force the parties or the ITOs concerned to give replies to the letters and that the non receipt of replies cannot be made the basis for drawing adverse inference against the appellant. It is argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner, the department has filed the present appeal. 6. After going through the record and hearing the representatives of the parties, we do not find any substance in this appeal. It is true that the onus to prove the geniuses of the cash credits in question lay upon the assessee, but, in the peculiar circumstances of the case, she has, in our opinion, discharged the same. In support of her case, she produced the confirmatory letters from the creditors concerned and there is no good reason to doubt their veracity. In her letter dated 13th October, 1973, the assessee categorically stated that the creditors were income tax assessee and that the Income Tax Officer may issue summons to confirm the genuineness of the cash credits. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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