|CORAM:||D. Karunakara Rao (AM), Sanjay Garg (JM)|
|CATCH WORDS:||AIR information addition|
|COUNSEL:||Kirit N. Mehta|
|DATE:||December 5, 2014 (Date of pronouncement)|
|DATE:||January 9, 2015 (Date of publication)|
|FILE:||Click here to download the file in pdf format|
|Additions made solely on the basis of AIR information are not sustainable in law. The AO has to prove that assessee has received income from a particular source. The assessee cannot be expected to prove the negative|
It has been held time and again by this Tribunal that the additions made solely on the basis of AIR information are not sustainable in the eyes of the law. 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. Reliance can be placed in this respect on the decision of the Tribunal in the case of “DCIT vs. Shree G. Selva Kumar” in ITA No.868/Bang/2009 decided on 22.10.10 and another case in the case of “Aarti Raman vs. DCIT” in ITA No.245/Bang/2012 decided on 05.10.12.