https://www.taxtmi.com/caselaws?id=56111 A seized diary entry with specific contemporaneous details of a property purchase can support reopening under section 147(a) where it indicates failure to disclose material facts fully and truly. A jurisdictional objection may also be lost if expressly not pressed before the first appellate authority. On the addition issue, the contemporaneous seized record was treated as sufficient to discharge the revenue's initial burden on alleged on-money payment, shifting the burden to the assessee to rebut the inference with credible evidence. A corresponding protective addition in the husband's hands cannot survive where the substantive addition is sustained in the wife's assessment. en-us Mon, 09 Mar 1992 00:00:00 +0530 Wed, 01 Dec 2010 16:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56111 A seized diary entry with specific contemporaneous details of a property purchase can support reopening under section 147(a) where it indicates failure to disclose material facts fully and truly. A jurisdictional objection may also be lost if expressly not pressed before the first appellate authority. On the addition issue, the contemporaneous seized record was treated as sufficient to discharge the revenue's initial burden on alleged on-money payment, shifting the burden to the assessee to rebut the inference with credible evidence. A corresponding protective addition in the husband's hands cannot survive where the substantive addition is sustained in the wife's assessment. Case-Laws Income Tax Mon, 09 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56111