https://www.taxtmi.com/caselaws?id=70826 The Tribunal, by majority decision, concluded that the addition of Rs. 1,00,000 as income from undisclosed sources was not legally sustainable. The assessee successfully discharged the onus of proof under section 69 of the Income-tax Act by providing evidence of the loan transaction. Additionally, it was found that the assessee was not provided with adequate opportunity to present evidence, particularly in the denial of the request for a commission to examine the creditor. As a result, the appeal was allowed, and the addition was deleted. en-us Mon, 17 Feb 1997 00:00:00 +0530 Tue, 19 Apr 2011 14:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70826 The Tribunal, by majority decision, concluded that the addition of Rs. 1,00,000 as income from undisclosed sources was not legally sustainable. The assessee successfully discharged the onus of proof under section 69 of the Income-tax Act by providing evidence of the loan transaction. Additionally, it was found that the assessee was not provided with adequate opportunity to present evidence, particularly in the denial of the request for a commission to examine the creditor. As a result, the appeal was allowed, and the addition was deleted. Case-Laws Income Tax Mon, 17 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70826