Addition unsustainable as primary onus discharged but inquiry u/s 133(6) not carried by AO

PCIT Vs Neotech Education Foundation (Gujarat High Court) Gujarat High Court held that once the primary onus is discharged by the assessee, it is the assessing officer who will need to make an inquiry under Section 133(6). Addition unsustainable in absence of such inquiry. Facts- During the course of assessment proceedings, it was noticed by AO that a larger portion of land was proposed to be acquired for construction of educational campus. Shri Shashikant Patel was in possession of a large parcel of land in Virod. A public notice was issued for title clearance. AO compared the entries with th...