High Court Dismisses Appeal on Reopening Assessment of Cash Deposit from Agricultural Land Sale; Burden on Assessee.

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....Reopening of assessment - Source of cash deposit - determination of total amount of consideration out of the sale of agriculture land - It is a case of cash deposit. Therefore, the burden was on the assessee to prove that the consideration for sale was much more amount and not what was recited in the sale deed. - Appeal of the assessee dismissed - HC....