In the case of remittances by banking channel the onus on the assessee U/s. 69 stands discharged, and therefore, section 5(2)(b) does not apply

1. This appeal by the assessee is directed against the order of CIT(A) dated 21.02.2007 for AY 1995-96.

2. It is seen that there was a delay of eighteen days in filing of this appeal by the- assessee, and an application for condonation of the delay was filed supported by an affidavit. After hearing both the parties the request for condonation of delay was allowed.

3. The grounds raised by the assessee in this appeal are as under.

1. The CIT(Appeals) erred,

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