https://www.taxtmi.com/caselaws?id=79049 The High Court of Delhi dismissed an appeal challenging an order by the Income Tax Appellate Tribunal for the Assessment Year 1997-1998. The court emphasized that the burden of proof to establish under-statement or concealment of income rests with the revenue, and the opinion of the DVO must not be accepted without the rejection of books of account. Consequently, the appeal was rejected based on this legal principle. en-us Thu, 07 Oct 2010 00:00:00 +0530 Fri, 31 Dec 2010 16:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79049 The High Court of Delhi dismissed an appeal challenging an order by the Income Tax Appellate Tribunal for the Assessment Year 1997-1998. The court emphasized that the burden of proof to establish under-statement or concealment of income rests with the revenue, and the opinion of the DVO must not be accepted without the rejection of books of account. Consequently, the appeal was rejected based on this legal principle. Case-Laws Income Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79049