Supreme Court · 1960 INSC 161 · Decided 22 September 1960
Homi Jehangir Gheesta v. The Commissioner of Income Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 161 · [1961] 1 S.C.R. 770
- Case number
- CIVIL APPEAL No. 24/1958
- Decided
- 22 September 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66
Headnote
SUPREME COURT REPORTS HOMI JEHANGIR GHEESTA v. [1961] THE CO~fMISSIONER OF INCOME-TAX, BOMBAY (S. K. DAs, M. HmAYATULLAH and J.C. SHAH, JJ.) lllcome tax-Assessment-Income from undisclosed source­ Refusal by Appellate Tribunal lo state a case--Sumrnary refusol by High Court lo direct a notes d1 the value of Rs. 87,500 and was called upon by the Income­ tax Officer to submit a return for the relevant year. The appel­ lant made three statements, discrepant in material particulars, at different stages as to h'tl"w he received the amount. The Income-tax Officer held
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