Supreme Court of India
Commissioner of Income-tax, Madras v. K.R. Sadayappan
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What the Court ordered
We are of the view that the assessee's case falls within the ratio of the decisions in C.l.
Judgment, page 5
From the headnote
y Income Tax Act, 1961: s. 271( l)(c)-Explanation (introduced by Finance Act, 1964)-Deemed concealment of income-Total income returned less than 80 per cent of the total income assessed-Rebut/able presumption raised against the assessee-Validity of. Under the Explanation added to s. 27l(l)(c) of the Income Tax Act 1961 by the Finance Act, 1964, the assessee, in a case where the total income returned was less than 80 per cent of the total income assessed, was to be deemed to have concealed the particulars of his income unless he proved that the failure to return the correct income did not
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