https://www.taxtmi.com/caselaws?id=55698 The Tribunal allowed the appeal filed by the assessee, deleting the additions of Rs. 1,29,186 in cash and Rs. 58,031 in gold ornaments. The Tribunal found that the assessee had successfully established the ownership of the cash and gold ornaments through credible sources, including the father-in-law and individuals who had deposited money with him. Considering the unique circumstances of communal disturbances and the credibility of the supporting statements, the Tribunal held that the burden of proof had been discharged, leading to the removal of the additions. en-us Tue, 23 Apr 1996 00:00:00 +0530 Mon, 29 Nov 2010 15:06:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55698 The Tribunal allowed the appeal filed by the assessee, deleting the additions of Rs. 1,29,186 in cash and Rs. 58,031 in gold ornaments. The Tribunal found that the assessee had successfully established the ownership of the cash and gold ornaments through credible sources, including the father-in-law and individuals who had deposited money with him. Considering the unique circumstances of communal disturbances and the credibility of the supporting statements, the Tribunal held that the burden of proof had been discharged, leading to the removal of the additions. Case-Laws Income Tax Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55698