The allowing the appeal of the assessee the Tribunal held that , the AO has to prove that the money belongs to the assessee. If the assessee files necessary evidences to prove that the unexplained money does not belongs to him, the onus shift to the revenue to prove that the unexplained money in fact belongs to the assessee. Unless the AO proves that unexplained money is belongs to the person, he cannot make any addition in the hands of the assessee. The fact that the assessee is a joint holder of the bank account does not mean that the money belongs to him if the evidence suggests that the money belongs to the other holder .[ ITA No. 138/M/ 2019 to 142 /M/ 2019  dt.10 -9 -2020 ) ( AY. 2003 -04 to 2007 -08)

Editorial: Considered  decision in Renu T. Thadani v .DCIT ( 20200 184 ITD 565( Mum) (Trib)