Section 136 of the Income Tax Ordinance, 2001 explains burden of proof to lie on taxpayers.
Following is the text of Section 136 of Income Tax Ordinance, 2001:
136. Burden of proof.— In any appeal by a taxpayer under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities —
(a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax liability for the tax year; or
(b) in the case of any other decision, that the decision is erroneous.
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