Unclaimed liabilities Assessable As Income Despite No Write-Back on failure to prove genuineness

The facts of the case in hand reveal that the outstanding liability has been shown towards pending labor charges. It is a commonly known factor that laborer class, which is generally consists of economically weak/ poor persons, generally demands the payment for their labor work done immediately. It is very improbable that a laborer would not claim his remuneration for the labor work done by him for more than three years. When called for by the AO to produce the records relating to name, addresses and bills of the labor etc; the assessee failed to provide the same. The assessee just provided th...