In respect of undisclosed income, burden is on department to establish that alleged receipt is income from undisclosed sources

SUMMARY OF THE CASE LAWS

It was the duty of the A.O. to bring on record sufficient evidences and material to prove that the documents filed by the assessee were bogus, false or fabricated and the long term capital gain shown by him was actually his income from undisclosed sources.

RELEVANT PARAGRAPH

FACTS

Please become a Premium member. If you are already a Premium member, login here to access the full content.