S. 68 Assessee cannot be asked to prove source of source or origin of origin

HIGH COURT OF ALLAHABAD Zafa Ahmad & Co. versus Commissioner of Income-tax, Varanasi IT Appeal No. 71 of 2002 Date of Pronouncement: 10.01.2013 ORDER R.K. Agrawal, J. The present appeal has been filed under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act) against the order of Income Tax Appellate Tribunal, Allahabad dated 31.03.2002. The appeal has been admitted vide order dated 14.08.2002 on the following two substantial questions of law. “1.  Whether on the facts and in the circumstances of the case, burden as contemplated under section 68 of the Act t...