Supreme Court · 1980 INSC 182 · Decided 16 September 1980
Kishinchand Chellaram v. The COMMR. of Income-Tax Bombay City Ii, Bombay
- Court
- Supreme Court of India
- Citation
- 1980 INSC 182 · [1981] 1 S.C.R. 720
- Case number
- CIVIL APPEAL No. 2728/1972
- Decided
- 16 September 1980
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 34; Income Tax Act Section 34
Headnote
Re-opening of assessment-Re-opening made on a letter of the Bank Mana­ ger addressed to the Income Tax Officer-Income-tax Act, 1922, section 34- Evidence Act applicability of tax cases-Burden of proof on whom lies in cases of re-opening of assessment. The appellant firm M / s. Kishinchand for the assessment year 1947-48, the relevant accounting year being .the year ending 6th April, 1947. The concerned Income Tax Officer on an information that a sum. of Rs. 1,07,350 purported to have been sent by the assessee by a telegraphic transfer through the Punjab National Bank Ltd., Madras,
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