https://www.taxtmi.com/caselaws?id=26450 In unexplained cash credit cases, the primary burden rests on the assessee to establish the source and genuineness of the entries with reliable supporting evidence. The High Court noted that the Tribunal had misdirected itself by treating the Department's material as insufficient without first examining whether the assessee had discharged that burden. A remand for fresh assessment was justified so the assessee could meet the adverse material and adduce further evidence, and the creditor's death did not dispense with proper enquiry. The Tribunal was therefore not right in setting aside the remand order, and the issue was decided in favour of the Revenue. en-us Mon, 28 Oct 1985 00:00:00 +0530 Fri, 05 Feb 2010 10:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26450 In unexplained cash credit cases, the primary burden rests on the assessee to establish the source and genuineness of the entries with reliable supporting evidence. The High Court noted that the Tribunal had misdirected itself by treating the Department's material as insufficient without first examining whether the assessee had discharged that burden. A remand for fresh assessment was justified so the assessee could meet the adverse material and adduce further evidence, and the creditor's death did not dispense with proper enquiry. The Tribunal was therefore not right in setting aside the remand order, and the issue was decided in favour of the Revenue. Case-Laws Income Tax Mon, 28 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26450