https://facelesscompliance.com/44532/burden-of-proof-to-prove-that-the-liability-ceases-to-exist-lies-with-the-ao-calcutta-hcburden-of-proof-to-prove-that-the-liability-ceases-to-exist-lies-with-the-ao-calcutta-hc
Burden of proof to prove that the liability ceases to exist lies with the AO: Calcutta HC