https://www.taxtmi.com/caselaws?id=169874 The Tribunal allowed the appeal, holding that the addition of income under section 68 was unwarranted. The Assessing Officer's failure to conduct a proper investigation and the submission of relevant documents by the assessee shifted the burden of proof to the revenue authorities. Relying on established legal principles from various case laws, the Tribunal concluded that the addition should be deleted in favor of the assessee. en-us Fri, 21 Mar 2014 00:00:00 +0530 Sat, 01 Nov 2014 18:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169874 The Tribunal allowed the appeal, holding that the addition of income under section 68 was unwarranted. The Assessing Officer's failure to conduct a proper investigation and the submission of relevant documents by the assessee shifted the burden of proof to the revenue authorities. Relying on established legal principles from various case laws, the Tribunal concluded that the addition should be deleted in favor of the assessee. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169874