Supreme Court · 1967 INSC 113 · Decided 18 April 1967
Esthuri Aswanthiah v. Commissioner of Income-Tax, Mysore
- Court
- Supreme Court of India
- Citation
- 1967 INSC 113 · [1967] 3 S.C.R. 681
- Case number
- CIVIL APPEAL No. 631/1966
- Decided
- 18 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 2(11), 34
Headnote
ASWANTHIAH v. COMMISSIONER OF INCOME-TAX, MYSORE April 18, 1967. 9 (J. C. SHAH, S. M. S!KRI AND V. RAMASWAMI, JJ.J c D E F G H Ind/an Income-tax Act, 1922-Cash credits-Income from undisclosed sources-Appellate Tribunal adding such income on concession from counsel-Duty 10- decide on of account an opening cash balance of Rs. 1,87,000. The Income-tax Officer held that out of the above sum Rs. 1,37,000 was the assessee's income from undisclosed sources. The assessee's explanations were rejected by the Income-tax Officer and in appeal by the Assistant Commissioner. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)