AO cannot treat allotment letter as fake in absence of any evidence

In this case the assessee was allotted the plot by depositing a sum of Rs. 1,00,000/- through cheque No. 732661 dated 5^th April, 2002 in favour of Amrut Dhara Enterprises. This very cheque was cleared and debited in the bank statement of the assessee on 5^th April, 2002. The AO without verifying the fact from the developer just observed that the said allotment letter is a fabricated one. In our opinion while making this allegation the onus is on the Revenue to br

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