Supreme Court · 2007 INSC 920 · Decided 14 September 2007
Commissioner of Income Tax, Salem v. P.V. Kalyanasundaram
- Court
- Supreme Court of India
- Citation
- 2007 INSC 920 · [2007] 9 S.C.R. 949
- Case number
- CIVIL APPEAL No. 4262/2007
- Decided
- 14 September 2007
- Bench
- S.B. SINHA, H.S. BEDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 260A
Headnote
OF INCOME TAX, SALEM A v. P.V. KAL YANASUNDARAM SEPTEMBER 14, 2007 (S.B. SINHA AND HARJIT SINGH BEDI, JJ.) B Income Tax Act, 1961-s. 260A-Assessee purchasing land for Rs 4.10 lakhs-Notes on loose sheets recovered in the course of raid from assessee­ Department on basis of statement of of law pertaining to actual sale price of the property, implications of statements and counter statem.ents made by seller, reliance on notes on loose sheets recovered-Dismissed by High Court-Interference with-Held: D Order of High Court suffers from no infirmity-Questions so raised were all
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