Supreme Court · 1957 INSC 52 · Decided 22 May 1957
Raghubar Mandal Harihar Mandal v. The State of Bihar
- Court
- Supreme Court of India
- Citation
- 1957 INSC 52 · [1958] 1 S.C.R. 37
- Case number
- CIVIL APPEAL No. 249/1954
- Decided
- 22 May 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
COURT REPORTS 37 BY COURT : In accordance with the Judgment of the 1957 majority Civil Appeal No. 322 of 1955 is dismissed The Commissio11er with costs and Civil Appeal No. 25 of 1955 is allowed 01 Income-tax, · h h · fi d · be" d · h Madhya Pradesh wit costs, t e rejected as unreliable-Assess­ ment made 011 guess without reference to evidence or material­ V alidity-Bihar Sales Tax Act, 1944 (Bihar Act VI of 1944), s. 10(2)(b)-Indian I11come-tax Act, 1922 (XI of 1922), s. 23(3). The appellant filed the necessary returns, as required by the
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