Dumping of cart loads of documents does not shift burden of proof to revenue

Bisakha Sales Pvt. Ltd. Vs CIT (ITAT Kolkata) In the case of Bisakha Sales Pvt. Ltd. vs. CIT (ITAT Kolkata), the issue revolved around the burden of proof in assessment proceedings. The ITAT observed that merely submitting a large volume of documents does not fulfill the requirement of proving compliance with tax obligations. The assessee was accused of evasive tactics, such as producing extensive paperwork but failing to provide substantive explanations when summoned. The tribunal emphasized that it is the responsibility of the assessee to substantiate claims regarding share capital and appli...