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Supreme Court of India

Commissioner of Income-tax, Calcutta v. Rai Bahadur Hardutroy Motilal Chamaria

Neutral citation
Reported as [1967] 3 S.C.R. 508
Decided 7 April 1967

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

7 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that the High Court rightly answer­ B ed the question in favour of the assessee and this appeal must be dismissed with costs.

Judgment, page 10

From the headnote

Indian Income-tax Act, 1922, s. 31-Powers of Appellate Assistant CommisJioner in tippeal-Whether can enhance income of assessee in respect of sources of Income not considered by Income-·tax Officer for purpose of taxation. The account books of the respondent for the assessment year 1952-53 showed three swns of Rs. 2,50,000, Rs. 1,50,000 and Rs. 30,000 as borrowed from parties in Nepal. The income-tax. Officer added these amounts to the total income of the assessee as secret income falsely shown as loans. The Income-tax. Officer noted that the assessee bad withdrawn ·at Calcutta <in March 31,

Where later benches applied it

Of those, 7 mentioned

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