Supreme Court · 1958 INSC 85 · Decided 14 October 1958
The Commissioner of Income-Tax, Bihar and Orissa v. Sri Ramakrishna Deo
- Court
- Supreme Court of India
- Citation
- 1958 INSC 85 · [1959] SUPP. 1 S.C.R. 176
- Case number
- CIVIL APPEAL No. 426/1957
- Decided
- 14 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(1), 66(1)
Headnote
COURT REPORTS (1959] Supp. r958 pay only three sets of costs for the hearing, namely, one set each to the petitioners represented by Shri Sh1ee Vinod Kuma' &- 0 ,,. Achhru Ram, Shri D. R. Prem and Shri Y. Kumar v. respocti vely an<l also one set of hearing fees for each State of Ilimachal K. SARKAR, JJ.) focome Tax-Forest trees-Income from sale of-Whether agricultural income-Exemption from taxatio1>-Burden of proof­ Findings of the Tribunal-When binding on High Court-Indian Income-tax Act, r922 (XI of r922), ss. 2(r), 4(3) (viii), 66(r). The respondent, the proprietor of an
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