Supreme Court of India
Commissioner of Income Tax, Salem v. P.V. Kalyanasundaram
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961-s. 260A-Assessee purchasing land for Rs 4.10 lakhs-Notes on loose sheets recovered in the course of raid from assessee Department on basis of statement of seller though contrary that sale was for a higher price and making assessment on basis thereof-CIT and Tribunal holding in favour of assessee-Appeal under s. 260A raising substantial questions of law pertaining to actual sale price of the property, implications of statements and counter statem.ents made by seller, reliance on notes on loose sheets recovered-Dismissed by High Court-Interference with-Held: Order of High
Where later benches applied it
Of those, 1 mentioned
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