https://www.taxtmi.com/caselaws?id=381917 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 3,65,85,330/- to the assessee's income, as the Assessing Officer failed to provide concrete evidence linking the amounts in the bank accounts to the assessee. The Tribunal emphasized the onus was on the AO to prove the connection and source of the bank accounts, which was not satisfactorily discharged, leading to the dismissal of the Revenue's appeal. en-us Wed, 19 Jun 2019 00:00:00 +0530 Thu, 20 Jun 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381917 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs. 3,65,85,330/- to the assessee's income, as the Assessing Officer failed to provide concrete evidence linking the amounts in the bank accounts to the assessee. The Tribunal emphasized the onus was on the AO to prove the connection and source of the bank accounts, which was not satisfactorily discharged, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Wed, 19 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381917