ACIT v. Kishan The Assessee while
Lal Jewels (P.) furnishing necessary
Ltd. (2012) information regarding the
147 TTJ 308 transactions & the aforesaid
(Del.)(Trib.) parties like purchase bills
issued against goods
purchased, sales-tax
registration numbers of the
parties, PANs, their
confirmations and Bank
statements showing the
debit of the amount paid
through Account payee
Cheques to them had
discharged its primary onus,
thereafter, the onus shifted
on the department to rebut
the same. Addition u/s 68
was held to be not justified.