https://www.taxtmi.com/caselaws?id=61499 The Tribunal reversed the decision of the Commissioner (Appeals) and deleted the addition of Rs. 20,000 from undisclosed sources. The burden of proof was on the assessee to show that the papers found did not belong to them, and the Tribunal found that the entries on the papers did not conclusively link the amounts to the assessee. The Tribunal emphasized the importance of proper verification and burden of proof, ultimately ruling in favor of the assessee. en-us Fri, 19 Feb 1982 00:00:00 +0530 Wed, 12 Jan 2011 18:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61499 The Tribunal reversed the decision of the Commissioner (Appeals) and deleted the addition of Rs. 20,000 from undisclosed sources. The burden of proof was on the assessee to show that the papers found did not belong to them, and the Tribunal found that the entries on the papers did not conclusively link the amounts to the assessee. The Tribunal emphasized the importance of proper verification and burden of proof, ultimately ruling in favor of the assessee. Case-Laws Income Tax Fri, 19 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61499