Amount standing in the name of wife is belonging to assessee

[bpagrawal]

Burden of proof is on income tax department to prove that amount standing in the name of wife is belonging to assessee
Where an amount stood in the name of the assessee's wife, the onus of proof was not on the assessee but was on the Income-tax Department to show by, at least, same materials that the amount did not belong to the assessee's wife but to the assessee himself.

Mangilal Rungta vs Commr. Of Income-Tax on 4 March, 1955
Equivalent citations: AIR 1955 Pat 366, 1955 (3) BLJR 263
Author: K Sahai
Bench: Ramaswami, K Sahai
take a look on judgement here :http://www.lawweb.in/2012/03/burden-of-proof-is-on-income-tax.html