A.O. cannot ask Assessee to prove source of source if he do not have any material to prove non-genuineness

IN THE ITAT LUCKNOW BENCH (THIRD MEMBER) Dwarikadhish Sugar Industries V/s. Income-tax Officer IT APPEAL NO. 115 (LUCK.) OF 2011 [ASSESSMENT YEAR 2005-06] MAY 7, 2012 ORDER Sunil Kumar Yadav, Judicial Member  This appeal is preferred by the assessee against the order of the ld. CIT(A) on various grounds which are as under:- 1. The Ld. A.O. lower authorities have erred on facts in making/sustaining additions of Rs. 3,30,000/- to the appellant’s income u/s 68 of the IT. Act, 1961, being the amount deposited by under noted persons:- (i)   Sri Diwas Gupta Rs. 2,00,000/...