https://www.taxtmi.com/caselaws?id=443553 The High Court allowed the appellant's appeal, overturning the Tribunal's decision that upheld the addition of income to the appellant for the assessment year 2000-01. The Court found in favor of the appellant, emphasizing that the appellant was not the owner or buyer of the property in question and that there was insufficient evidence to prove undisclosed income. The burden of proof was held to lie with the revenue, and as such, the Court set aside the Tribunal's decision and allowed the appellant's appeal. en-us Tue, 12 Sep 2023 00:00:00 +0530 Wed, 27 Sep 2023 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443553 The High Court allowed the appellant's appeal, overturning the Tribunal's decision that upheld the addition of income to the appellant for the assessment year 2000-01. The Court found in favor of the appellant, emphasizing that the appellant was not the owner or buyer of the property in question and that there was insufficient evidence to prove undisclosed income. The burden of proof was held to lie with the revenue, and as such, the Court set aside the Tribunal's decision and allowed the appellant's appeal. Case-Laws Income Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443553