TMI Blog2017 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... that the gold was acquired outside the country or that the acquisition was from out of his earnings. In the absence of any evidence to that effect, according to us, the Tribunal has misdirected itself in appreciating the case of the Revenue and has arrived at the impugned conclusions, which to say the least, are perverse. - Decided in favour of the Revenue and against the assessee - I.T.A. No. 198 of 2010 - - - Dated:- 6-7-2017 - MR. ANTONY DOMINIC AND MR. DAMA SESHADRI NAIDU, JJ. For The Appellant : Sri. Jose Joseph, SC, for Income Tax And sri P.K.R. menon, SC For The Respondent : Sri. Harisankar V. Menon And Smt.Meera V.Menon JUDGMENT Antony Dominic, J. In this appeal filed by the Revenue, it impugns the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dubai and there was no reason to sustain an addition of ₹ 12,29,074. The lower authorities have rejected the contention of the assessee on the ground that the assessee did not produce evidences. 36. On an examination of the issue, we find that the contention of the assessee cannot be brushed aside. The assessee has worked in Dubai and he has been staying in Dubai with his family. The passports of the assessee and his family have proved that he had visited frequently India from Dubai. The Assessing Officer does not have a case that the assessee did not have any income earned in Dubai. The Assessing Officer himself has stated in page 29 of the assessment order that the earnings of the assessee in Dubai could be worked out at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the balance of probability is in favour of the assessee? (b) should not the conclusion based on balance of probability be one in favour of the Revenue, the onus being on the assessee? 2. (a) Whether on the facts and in the circumstances of the case should not the Tribunal have put the assesee to proof? (b)did the assessee discharge the burden of proof that lay on him? (c) is not the order of the Tribunal based on presumptions and conjunctures and hence absolutely perverse and vitiated? 6. While, according to the learned Senior Counsel, the Tribunal has misdirected itself by putting the onus on the Revenue, the learned counsel for the assessee, who in his endeavour to sustain the order of the Tribunal, contended that admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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