sum of Rs.3,24,359/- as salary, and further earned a sum of Rs.5,94,500/as his business/professional income. Total of these two heads come to Rs.9,18,859/- per annum. It is to be noted that the Income from House Property will not be affected by the demise of the deceased. Further, the petitioners failed to show that the income from Other Sources were affected / diminished / lost after the demise of the deceased. If really any loss occurred, the onus lies on the petitioners to plead and prove such a loss. The same cannot be assumed or presumed in the absence of any acceptable evidence or documents. In this case, there is no further evidence to explain the income from the House Property and that from Other Sources. Hence, they shall not be taken into consideration while computing his income. Further, since the income of the deceased was more than Rs.10,00,000/-, the deceased was liable to pay 30% thereof as income tax, as well as educational Cess. Thus, the Tribunal rightly excluded the income from House Property and Other Sources, and took a sum of Rs.9,18,859/- per annum as his income and deducted tax, including the educational Cess of Rs.1,70,916/-, to arrive at the net income of
