MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

7. Onus of proving the source of a sum of money found to have been received by an assessee is on him/her. When the nature and sources of a receipt, whether is to be of money or other property and no explanation was made by the assessee, it is open to the revenue to hold that it is the income