Supreme Court of India
Anantharam Veerasingaiah & Co. v. Commissioner of Income Tax, A.P.
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From the headnote
c II' Income Tax Act, 1961, Section 271(1)(c), scope of Penalty Proceedings irt quasi judicial and Burden of proof is on Revenue-Secret Profits or undisclosed income and their actual availability for application by the ass.esSfe-Power of the High Court in a Tax Reference case, explained. The appellant, assessee is an Abkari contractor. It -filed a return of its in come for the assessm1e-nt year 1959-60, disclosing a total turnover of Rs. 10,92,132/- and an income of Rs. 7,704/-. The Income Tax Officer did not accept the correctness of the return. He found that on 12th December, l95'i and
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