Dismissing the appeal of the Revenue the Court held that the burden of proving that the expenditure was incurred “wholly and exclusively” for the purpose of business, is on the assessee. This burden needs to be discharged by the preponderance of probability. What should be the quantum and quality of evidentiary material to discharge such a burden is a matter lying in the discretion of the Assessing Officer and such discretion has to be exercised in accordance with the rules of reason and justice. Section 131 vests powers of a civil court in the Assessing Officer, inter alia, for compelling the production of books of account and other documents and for this purpose the section in many words equates him with a civil court. Exercising the powers of a civil court under the provisions of Order XIII of the Schedule to the Code of Civil Procedure, 1908, the Assessing Officer can send for the books of account and documents that are seized (by a Magistrate) in other proceedings. Courts have held that this power is coupled with a public duty to call for the assessee’s books of account which are in the custody of a public authority. Relied on  Sai Ramakrishna Karuturi v. UOI (2018) 402 ITR 7 (Karn)(HC), UOI  v. State  (1961) 42 ITR 753 (Cal)(HC) and E. M. C. (Works) Pvt. Ltd. v. ITO (1963) 49 ITR 650 (All)(HC).No substantial question of law. (AY.2009-10)