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TMI Blog1989 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been referred for our opinion : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the onus of proving ownership of the gold lay on the Department ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the addition of Rs. 44,000 representing the value of 220 tolas of gold re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the possession of Bimal Parkash. The relevant observations of the Tribunal are as follows: "So far as we know, the factum of recovery of any article from the person of an individual may warrant a presumption that that individual had the exclusive possession of that article. We are, however, aware of no authority that such presumption would lead to a further presumption that the individual conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the same. However, it was upon the assessee to rebut the same but he failed to rebut in this case. The Tribunal erred in placing the onus on the Department to prove that it was the income of the assessee. A similar question arose before the Supreme Court in Chuharmal v. CIT [1988] 172 ITR 250, and while affirming the view of the Madhya Pradesh High Court, the aforesaid view was taken and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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