Supreme Court of India
Kishinchand Chellaram v. The Commr. of Income-tax Bombay City Ii, Bombay
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1 Supreme Court bench has cited this judgment.
From the 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 Chellaram was assessed to tax 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
Where later benches applied it
Of those, 1 referred to
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