If Assessee denies receipt of income, it is for the revenue to prove the receipt

It was held that when an assessee denies that he is in receipt of income from a particular source, it is for the ITO to prove that the assessee received income and that the assessee cannot prove the negative. Income Tax Appellate Tribunal – Nagpur R. B. N. J. Naidu vs Commissioner Of Income-Tax  Dated- 9 February, 1955 Equivalent citations: 1956 29 ITR 194 Nag JUDGMENT In pursuance of the direction of this Court under Section 66(2), Indian Income-tax Act, 1922, in Miscellaneous Civil Case No. 143 of 1950, the Income-tax Appellate Tribunal, Bombay, has submitted the statement of ca...