Once initial burden in terms of section 68 of IT Act, 1961 is discharged by assessee, onus shifts to Department to prove that amount credited in books of accounts represents undisclosed income of assessee

DECIDED BY: HIGH COURT OF DELHI, IN THE CASE OF: CIT Vs. Kishori Lal Construction Ltd., APPEAL NO: ITA 783/2007, DECIDED ON December 23, 2009

JUDGMENT

A.K. SIKRI, J.

1. By the impugned order, learned Income Tax Appellate Tribunal (ITAT) has affirmed the order of the Commissioner of Income Tax(Appeals) [CIT(A)] deleting the

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