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    <title>Assessing Officer Can Deem Unexplained Credits as Income Without Proving Source Origin.</title>
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    <description>Where there is an unexplained credit, it is open to the AO to hold that it is income of the assessee, and no further burden lies on the AO to show that the income is from any particular source - HC</description>
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      <description>Where there is an unexplained credit, it is open to the AO to hold that it is income of the assessee, and no further burden lies on the AO to show that the income is from any particular source - HC</description>
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