https://www.taxtmi.com/caselaws?id=171458 The court found that there was no material before the Tribunal to support the conclusion that a deposit in the wife of the assessee's name represented undisclosed income for the assessment year. The court held that the burden of proof was not met by the department and that the mere relationship between the assessee and the depositor did not imply special knowledge. The court ruled in favor of the petitioner, stating that the Tribunal's decision was unsustainable in law. No costs were awarded. en-us Tue, 30 Mar 1965 00:00:00 +0530 Tue, 21 Jul 2015 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171458 The court found that there was no material before the Tribunal to support the conclusion that a deposit in the wife of the assessee's name represented undisclosed income for the assessment year. The court held that the burden of proof was not met by the department and that the mere relationship between the assessee and the depositor did not imply special knowledge. The court ruled in favor of the petitioner, stating that the Tribunal's decision was unsustainable in law. No costs were awarded. Case-Laws Income Tax Tue, 30 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171458