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Onus lay upon Assessee to displace said presumption. As we have seen that Assessee gave explanation disowning documents stating that same related to some others but those others denied. It shows that a false statement given by Assessee. Assessee, therefore, fails to dislodge presumption, which, the authorities were justified, in drawing against Assessee, in view of Section 132(4A) of Act, 1961 - HC

Income Tax
31-3-2017

Onus lay upon Assessee to displace said presumption. As we have seen that Assessee gave explanation disowning documents stating that same related to some others but those others denied. It shows that a false statement given by Assessee. Assessee, therefore, fails to dislodge presumption, which, the authorities were justified, in drawing against Assessee, in view of Section 132(4A) of Act, 1961 - HC

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