Allowing the petition the Court held that , on the materials placed on record, especially by the remitter bank, the court accepted the version of the assessee based on preponderance of probability as nothing was brought on record by the Department to conclude otherwise and the initial onus having been discharged by the assessee. Accordingly, the Assessing Officer was directed to make suitable rectification in form 3 filed by the assessee under the provisions of the 2020 Act and ensure that the amount in issue, was shown as having been received towards tax qua the assessment year 2003-04.( AY. 2003-04)