1990 (6) TMI 217

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..... revenue. We are concerned with the assessment year 1982-83. The sole question that arises for consideration is whether the Appellate Tribunal was justified in denying exemption, on the turnover of Rs. 94,846.72. Admittedly the said turnover related to the assessment year 1981-82. The declarations filed in that behalf evidence the said fact. On this basis, the Appellate Tribunal held that the asse .....

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..... ore is seen to have been filed before the Appellate Tribunal. The declarations filed before the authorities showed that the turnover of Rs. 94,846.72 related to the assessment year 1981-82. If that be so, exemption cannot be claimed for the year 1982-83. The assessee was claiming an exemption. The burden of proof is on the assessee to plead and prove the same. As admittedly the declarations themse .....

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