https://www.taxtmi.com/caselaws?id=446369 ITAT Jodhpur allowed the assessee's appeal regarding undisclosed cash deposits. The assessee claimed gifts from grandmother and father who sold land, providing supporting affidavits. Following the SC precedent in Parimisetti Seetharamamma case, the tribunal held that once the assessee provided affidavits explaining the source, the onus shifted to the department to prove the facts were untrue. Since the department failed to provide contrary evidence, the tribunal accepted the assessee's explanation and allowed the ground. en-us Thu, 10 Aug 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446369 ITAT Jodhpur allowed the assessee's appeal regarding undisclosed cash deposits. The assessee claimed gifts from grandmother and father who sold land, providing supporting affidavits. Following the SC precedent in Parimisetti Seetharamamma case, the tribunal held that once the assessee provided affidavits explaining the source, the onus shifted to the department to prove the facts were untrue. Since the department failed to provide contrary evidence, the tribunal accepted the assessee's explanation and allowed the ground. Case-Laws Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446369