https://www.taxtmi.com/caselaws?id=160111 In cases of unaccounted purchases, the primary burden lies on the assessee to explain and prove the source, because that fact is within the assessee's special knowledge and the Revenue is not expected to prove it directly. The burden may shift during evaluation of evidence, but the initial onus remains on the assessee, consistent with the evidentiary principle reflected in Section 110 of the Indian Evidence Act, 1872. Where books of account are found to be incompletely posted at inspection, the authority may draw an adverse inference if the assessee fails to give a satisfactory explanation; if the explanation is acceptable, no such inference need be drawn. Best judgment assessment may follow where accounts are found unreliable. en-us Wed, 22 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160111 In cases of unaccounted purchases, the primary burden lies on the assessee to explain and prove the source, because that fact is within the assessee's special knowledge and the Revenue is not expected to prove it directly. The burden may shift during evaluation of evidence, but the initial onus remains on the assessee, consistent with the evidentiary principle reflected in Section 110 of the Indian Evidence Act, 1872. Where books of account are found to be incompletely posted at inspection, the authority may draw an adverse inference if the assessee fails to give a satisfactory explanation; if the explanation is acceptable, no such inference need be drawn. Best judgment assessment may follow where accounts are found unreliable. Case-Laws VAT and Sales Tax Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160111