{"id":9453,"date":"2015-01-09T10:05:16","date_gmt":"2015-01-09T04:35:16","guid":{"rendered":"http:\/\/itatonline.org\/archives\/?p=9453"},"modified":"2015-01-09T10:05:16","modified_gmt":"2015-01-09T04:35:16","slug":"ms-ans-law-associates-vs-acit-itat-mumbai-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","status":"publish","type":"post","link":"https:\/\/itatonline.org\/archives\/ms-ans-law-associates-vs-acit-itat-mumbai-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\/","title":{"rendered":"M\/s. ANS Law Associates vs. ACIT (ITAT Mumbai)"},"content":{"rendered":"<p>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 \u201c<strong>DCIT vs. Shree G. Selva Kumar<\/strong>\u201d in ITA No.868\/Bang\/2009 decided on 22.10.10 and another case in the case of \u201c<strong>Aarti Raman vs. DCIT<\/strong>\u201d in ITA No.245\/Bang\/2012 decided on 05.10.12.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/archives\/ms-ans-law-associates-vs-acit-itat-mumbai-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\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[4,8],"tags":[],"class_list":["post-9453","post","type-post","status-publish","format-standard","hentry","category-all-judgements","category-tribunal","judges-d-karunakara-rao-am","judges-sanjay-garg-jm","section-39","counsel-kirit-n-mehta","court-itat-mumbai","catchwords-air-information-addition","genre-domestic-tax"],"acf":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/comments?post=9453"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/posts\/9453\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/media?parent=9453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/categories?post=9453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/archives\/wp-json\/wp\/v2\/tags?post=9453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}