GOPI RAM LILA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, at the instance of the assessee, for the assessment years 1970-71, 1971-72, 1973-74 and 1975-76 (R. A. No. 107 to 110/JP/85) has referred the following questions of law for the opinion of the High Court :

(2.) THE Tribunal, for the assessment year 1977-78 (RA No. 106/JP/85), also referred the following question of law for the opinion of the High Court :

(3.) THE second contention raised by learned counsel for the assessee is that the burden was on the Revenue to show under which head the income was chargeable and as the assessee derived income only from agriculture, therefore, the addition could have been made only in the "agricultural income" of the assessee and not under the head "Income from undisclosed sources". It is true that the burden is on the taxation authority to show that a receipt constitutes an income and that income is liable to tax under the Act ; but when the assessee pleaded certain exemption from tax or that a receipt falls in a particular class of income then the burden lies on the assessee to prove that and not on the Revenue. THE assessee, in the present case, claimed exemption from tax on the added income on the ground that the income in question is "agricultural income" and, therefore, the burden was on the assessee to prove that the income was from agricultural sources and not on the Revenue. THE assessee failed to prove the added income from agricultural sources and, therefore, the assessing authorities were right in treating the income as "income from undisclosed sources".