https://www.taxtmi.com/caselaws?id=38276 The court clarified that the burden of proving the source of acquisition of assets is the same for the assessee and the deceased, depending on the circumstances. In this case, the legal heir, Gopaldas, was deemed better positioned to prove the source of assets acquired by his father. However, the court agreed with the Tribunal's decision that Gopaldas had not adequately proven the source of acquisition of the assets, leading to the assessee being directed to pay the revenue costs. en-us Tue, 02 Aug 1977 00:00:00 +0530 Mon, 05 Apr 2010 12:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38276 The court clarified that the burden of proving the source of acquisition of assets is the same for the assessee and the deceased, depending on the circumstances. In this case, the legal heir, Gopaldas, was deemed better positioned to prove the source of assets acquired by his father. However, the court agreed with the Tribunal's decision that Gopaldas had not adequately proven the source of acquisition of the assets, leading to the assessee being directed to pay the revenue costs. Case-Laws Income Tax Tue, 02 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38276