Case Law Details
In this case the assessee was allotted the plot by depositing a sum of Rs. 1,00,000/- through cheque No. 732661 dated 5th April, 2002 in favour of Amrut Dhara Enterprises. This very cheque was cleared and debited in the bank statement of the assessee on 5th 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 bring evidence on record. In this case the AO just made such observation and rejected the claim of the assessee without bringing any evidence to the contrary on record. Even no notice under section 133(6), etc. was made on the builder. In our opinion the onus is on the Revenue to prove that the document furnished by the assessee is a fabricated one. We reverse the said finding in the absence of any evidence. It is the settled view as per the decision of the Hon’ble Supreme Court in the case of CIT vs. Daulatram Rawatmall 87 ITR 349 that the onus to prove that the apparent is not the real is on the party who alleges that the apparent is not real.
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