Assessee cannot be asked to prove something which is beyond its control

Brief of the Case In the case of DCIT Vs. Raj Kumar Saraogi the Kolkata ITAT held that comparison with the items of jewellery found at the time of search with wealth tax return, which were filed much earlier was putting an onerous task on assessee to prove something impossible, and assessee cannot be asked to prove something which is beyond its control. Facts of the Case The Assessee had filed return showing total income of Rs.1,59,33,480/-. A search and seizure operation was conducted on 11.09.2009 in the residential premises of the assesse. In course of search and seizure operation in his re...