https://www.taxtmi.com/caselaws?id=118929 The Tribunal held that the additions made by the Assessing Officer under sections 69 and 69A were not justified as there was no sufficient evidence linking the legal heirs to the alleged bank deposits made by the deceased assessee. The Tribunal emphasized that the burden of proof lies on the original assessee, not the legal heirs, and concluded that the additions were not sustainable. As a result, the appeal was partly allowed, and the additions were deleted. en-us Wed, 27 Jul 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118929 The Tribunal held that the additions made by the Assessing Officer under sections 69 and 69A were not justified as there was no sufficient evidence linking the legal heirs to the alleged bank deposits made by the deceased assessee. The Tribunal emphasized that the burden of proof lies on the original assessee, not the legal heirs, and concluded that the additions were not sustainable. As a result, the appeal was partly allowed, and the additions were deleted. Case-Laws Income Tax Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118929