If the assessee denies that he is in receipt of income from a ...
Assessing Officer Must Prove Income Exists When Assessee Denies Receipt from Specific Source Under Tax Law.
January 7, 2015
Case Laws Income Tax AT
If the assessee denies that he is in receipt of income from a particular source, it is for the AO to prove that the assessee has received income as the assessee cannot prove the negative. - AT
View Source