https://www.taxtmi.com/caselaws?id=56595 The Tribunal dismissed the department's appeals and upheld the deletions of various additions made by the Commissioner (Appeals). The cross-objections by the assessee regarding the validity of proceedings under section 147 and service of notices under section 148 were dismissed as infructuous. The burden of proof regarding benami transactions and remittances was found to lie with the department, which failed to provide sufficient legal evidence to link the drafts to the assessee. The Tribunal emphasized that appellate authorities should not conduct roving enquiries to strengthen the Income Tax Officer's order. en-us Sat, 31 Mar 1984 00:00:00 +0530 Sat, 04 Dec 2010 17:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56595 The Tribunal dismissed the department's appeals and upheld the deletions of various additions made by the Commissioner (Appeals). The cross-objections by the assessee regarding the validity of proceedings under section 147 and service of notices under section 148 were dismissed as infructuous. The burden of proof regarding benami transactions and remittances was found to lie with the department, which failed to provide sufficient legal evidence to link the drafts to the assessee. The Tribunal emphasized that appellate authorities should not conduct roving enquiries to strengthen the Income Tax Officer's order. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56595