https://www.taxtmi.com/caselaws?id=67394 The appellate tribunal partly allowed the appeal by the assessee, reversing the decisions on the addition of Rs. 1,35,948 as unexplained investment, Rs. 23,948 received from the assessee's mother, and Rs. 37,000 claimed from the assessee's own savings. The tribunal found that the assessee provided credible documentation and that the burden of proof shifted to the Revenue. However, the appeal concerning the charging of interest under section 215 of the IT Act was rejected. en-us Thu, 10 May 1990 00:00:00 +0530 Thu, 10 Mar 2011 13:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67394 The appellate tribunal partly allowed the appeal by the assessee, reversing the decisions on the addition of Rs. 1,35,948 as unexplained investment, Rs. 23,948 received from the assessee's mother, and Rs. 37,000 claimed from the assessee's own savings. The tribunal found that the assessee provided credible documentation and that the burden of proof shifted to the Revenue. However, the appeal concerning the charging of interest under section 215 of the IT Act was rejected. Case-Laws Income Tax Thu, 10 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67394