https://www.taxtmi.com/caselaws?id=78246 Addition under unexplained cash valuation was challenged where the valuation report relied upon was obtained after search proceedings. The court emphasised that the primary burden of proof to establish concealment or understatement rests with the revenue, and absent incriminating material discovered during the search there is no basis to invoke a later valuation report by the DVO. Consequently, additions based solely on post-search valuation were deleted by the appellate authorities, and the departmental appeal was dismissed in limine. en-us Fri, 20 Aug 2010 00:00:00 +0530 Fri, 30 Jan 2026 12:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78246 Addition under unexplained cash valuation was challenged where the valuation report relied upon was obtained after search proceedings. The court emphasised that the primary burden of proof to establish concealment or understatement rests with the revenue, and absent incriminating material discovered during the search there is no basis to invoke a later valuation report by the DVO. Consequently, additions based solely on post-search valuation were deleted by the appellate authorities, and the departmental appeal was dismissed in limine. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78246