https://www.taxtmi.com/caselaws?id=335650 The Tribunal allowed the appeals and directed the deletion of additions made under section 69 for unexplained deposits in the bank account for three assessment years. Despite the Assessee's inability to provide concrete evidence due to personal challenges, the Tribunal found the Revenue failed to disprove her contentions effectively. Emphasizing the burden of proof on the Revenue, the Tribunal ruled in favor of the Assessee, highlighting the necessity of substantiating claims with evidence in tax matters and the importance of challenging assertions conclusively to justify additions under section 69. en-us Wed, 09 Nov 2016 00:00:00 +0530 Tue, 06 Dec 2016 16:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335650 The Tribunal allowed the appeals and directed the deletion of additions made under section 69 for unexplained deposits in the bank account for three assessment years. Despite the Assessee's inability to provide concrete evidence due to personal challenges, the Tribunal found the Revenue failed to disprove her contentions effectively. Emphasizing the burden of proof on the Revenue, the Tribunal ruled in favor of the Assessee, highlighting the necessity of substantiating claims with evidence in tax matters and the importance of challenging assertions conclusively to justify additions under section 69. Case-Laws Income Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335650