https://www.taxtmi.com/caselaws?id=5844 A finding of concealed income cannot stand unless the revenue proves, with legally usable material evidence, that the disputed money belonged to the assessee. Here, the assessment relied mainly on bank communications that were not disclosed in time for effective rebuttal or cross-examination, and they were not shown to rest on personal knowledge or identified primary records. Those communications were also inconsistent with the remittance application signed in the name of Tilok Chand. The primary evidence did not establish that the remittance was made by the assessee personally, so the burden of proof was not discharged and the addition was unsustainable. en-us Tue, 16 Sep 1980 00:00:00 +0530 Wed, 25 Jan 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5844 A finding of concealed income cannot stand unless the revenue proves, with legally usable material evidence, that the disputed money belonged to the assessee. Here, the assessment relied mainly on bank communications that were not disclosed in time for effective rebuttal or cross-examination, and they were not shown to rest on personal knowledge or identified primary records. Those communications were also inconsistent with the remittance application signed in the name of Tilok Chand. The primary evidence did not establish that the remittance was made by the assessee personally, so the burden of proof was not discharged and the addition was unsustainable. Case-Laws Income Tax Tue, 16 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5844