Supreme Court of India
M/s. D. N. Singh v. Commissioner of Income Tax, Central, Patna and Another
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From the headnote
Income Tax Act, 1961 – s.69A – Scope and applicability of – s.69A deals with unexplained money, bullion, jewell ery or other valuable articles – Deeming effect of the provision – When applicable – Ambit of the word ‘owner’ in s.69A – Held (pe r K.M. Joseph, J.) : To apply s.69A of the Act, it is indis pensable that the Officer must find that the other valuable article i s owned by the assessee – bailee who is a common carrier is not the owner of the goods – bailee who is a common carrier would neces sarily be entrusted with the possession of the goods – The purpose of bailment is the delivery
Authorities it was built on
- 2005 Sasikumar and Ors. v. Kunnath Chellappan Nair and Ors.
- 1990 Rohit Pulp and Paper Mills Ltd. v. Collector of Central Excise, Baroda
- 1962 Jagannath Sonu Parkar v. State of Maharashtra
- 2000 Patel Roadways Ltd. v. Birla Yamaha Ltd.
- 1988 Chuharmal S/0 Takarmal Mohnani v. Commissioner of Income-tax, M.P., Bhopal
- 1964 Banarasi Devi v. Income-tax Officer, Calcutta
- 2007 Commissioner of Income Tax, Salem v. K. Chinnthamban
- 2000 Nath Bros. Exim International Ltd. v. Best Roadways Ltd.
- 1997 The Commissioner of Income-tax Bombay Etc v. M/s Podar Cement Pvt.ltd.
- 1980 Kishinchand Chellaram v. The Commr. of Income-tax Bombay City Ii, Bombay
- 1971 Jodha Mal Kuthiala v. Commissioner of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh and Patiala
- 1986 Late Nawab Sir Mir Osman Ali Khan v. Commissioner of Wealth Tax, Hyderabad
- 1999 Mysore Minerals Ltd., M.G. Road, Bangalore v. Commissioner of Income Tax, Karnataka, Bangalore
- 2013 M/s L.C.D.S. Ltd. v. Commissioner of Income Tax, Mysore & Anr.
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