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onus and makes out a case which entitles him to relief, the anus shifts to the defendant to prove those circumstances, if any, which would ... HDFC BANK VS. MR. DIKSHIT THUKRAL DOD: 05.05.2026 probability to shift the anus on the defendant it is for the defendant to discharge his onus

such a case, the assessee would not have discharged the primary anus contemplated by Section 60 of the Act. 8. The ld.PCIT also noticed

considered view that the appellant has discharged the anus of providing about the nature and source and provided all necessary information

ooes al nights eee contentions of parties, INCHING eds s aoely wi anus is Court #7 case te Revenue