Taxpayer Not Required to Provide Absolute Proof; Unique Case Circumstances Lead to Acceptance of Plea in Summons Issue.

Non-compliance of summons - inquiries are continued even after a decade - the assessee is not required to demonstrate the bona fides to the hilt and no infallible proof is required to be furnished to the satisfaction of the Revenue in every case. In the totality of circumstances so weighed cumulatively, the plea of the Assessee deserves to be accepted in the peculiar facts of the case. - AT .....

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