Onus on Income-Tax Department When Affidavits Verify Cash Deposit Sources

Sh. Kuldeep Kumar Vs ITO (ITAT Jodhpur)

Introduction: The case of Sh. Kuldeep Kumar Vs ITO, as adjudicated by the Income Tax Appellate Tribunal (ITAT) in Jodhpur, is a noteworthy example of how the burden of proof can shift to the Income Tax Department when affidavits are presented to verify the source of cash deposits. In this article, we will delve into the details of this case, including the grounds of appeal, the facts, and a comprehensive analysis of the ITAT Jodhpur’s order.

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