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 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 evi...