COMMISSIONER OF INCOME TAX Vs. MADAN LAL DAWAR

JUDGEMENT

(1.) The present appeal has been filed under Section 260A of Income Tax Act, 1961 (for brevity, "Act") challenging the order dated 31st August, 2009 passed by the Income Tax Appellate Tribunal (in short "Tribunal") in ITA No. 1908/Del/2006, for the Assessment Year 1997-1998.

(2.) In the present case, the Assessing Officer has made an addition in the respondent-assessee's income solely on the basis of DVO's report. However, in Commissioner of Income Tax v. Shri Bajrang Lal Bansa ITA No. 182/2010 decided on 20th August, 2010, this Court has held that it is settled law that the primary burden of proof to prove under-statement or concealment of income is on the revenue and it is only when such burden is discharged that it would be permissible to rely upon the valuation given by the DVO. It has been further held that in any event, the opinion of the DVO, per se, is not an information and cannot be relied upon without the books of account being rejected.

(3.) Keeping in view the aforesaid mandate of law in Shri Bajrang Lal Bansal (supra), the present appeal, being bereft of merit, is dismissed.