Supreme Court · 1977 INSC 82 · Decided 8 March 1977
Roshan-Di-Hatti v. Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1977 INSC 82 · [1977] 3 S.C.R. 153
- Case number
- CIVIL APPEAL No. 284/1972
- Decided
- 8 March 1977
- Bench
- P.N. BHAGWATI, R.S. SARKARIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 66(2)
Headnote
OF INCOME TAX March 8, 1977 I 5 3 [P. N. BHAGWATI, R. S. SARKARIA AND S. MURTAZA FAZAL Au, JJ.J Income Tax Act 1922-Sec. 34(1) (a)-Escaped income-Ueassess111ent­ Burden of '{)~oaf about source of inco1ne-Finding of facts of the Tribunal can be interfered under what can ask questions to assessee informally-Whether part of record-lncon1e Tax Apvel!ate Tribunal Rules 29, 30 and 31. The assessee,. a llindu Undivided Family, was carrying on business in gold nnd jewellery ni Lahore till June 1947. In view of the impending partition of Jndia, Roshan La] d,ecided
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)