Supreme Court · 1967 INSC 97 · Decided 7 April 1967
Commissioner of Income-Tax, Calcutta v. Rai Bahadur Hardutroy Motilal Chamaria
- Court
- Supreme Court of India
- Citation
- 1967 INSC 97 · [1967] 3 S.C.R. 508
- Case number
- CIVIL APPEAL No. 535/1966
- Decided
- 7 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 31, 31(3)
Headnote
Indian Income-tax Act, 1922, s. 31-Powers of Appellate Assistant CommisJioner in tippeal-Whether can enhance income of assessee in respect of sources of Income not considered by Income-·tax Officer for purpose of taxation. The account books of the respondent for the assessment year 1952-53 30,000 as borrowed from parties in Nepal. The income-tax. Officer added these amounts to the total income of the assessee as secret income falsely shown as loans. The Income-tax. Officer noted that the assessee bad withdrawn ·at Calcutta <in March 31, 1952 a sum of Rs. 5,30,000 from a
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