2015 (4) TMI 1054

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..... dv. The Court :- The subject matter of challenge in the appeal is a judgment and order dated 7th October, 2004 pertaining to block assessment for the period between 1st April, 1989 and 20th January, 2000. The facts and circumstances briefly stated are as follows: During search and seizure conducted on 20th January, 2000 and subsequent thereto it was discovered that the assessee had from time .....

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..... were paid to the assessee by cheque, the deposits earlier made together with payment of some amount on account of commission were refunded to the middlemen. The aforesaid explanation offered by the assessee was not proved either by any oral or documentary evidence. Books of accounts he had not disclosed as already indicated above. The Assessing Officer in these circumstances treated the payment o .....

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..... considered in its totality without indicating the background for its consideration is correct and/or perverse?" From the facts and circumstances narrated above the undisputed fact which emerges is that the assessee paid a sum of Rs. 9 lacs or a little more than that in cash and received identical amount in cheque. These two facts are not in dispute and they have been admitted. Rest of it is an a .....

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..... come made by the assessee does not go unassessed. It is no part of the duty of the Assessing Officer to make investigation for the purpose of collecting evidence in support of the case made out by the assessee. It is the bounden duty of the assessee to prove his case. If he has adduced prima facie evidence in support of his case, it will be for the Assessing Officer to adduce evidence to disprove .....

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..... cer even if he wanted to, to undertake any such enquiry. For the aforesaid reasons the submissions advanced by Mr. Sen are rejected. The judgment rendered by the learned Tribunal considering the admitted facts and circumstances of the case cannot but be said to have expressed a possible view and therefore the question has to be answered in the negative. The addition of a sum of Rs. 9 lacs as an un .....

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