WebJun 30, 2024 · Attention is invited to the decision of Chuharmal v. CIT (1988) 172 !TR 250 (SC) where it was held that the Evidence Act does not apply to proceedings under the … WebAll groups and messages ... ...
Delhi H.C : The assessee had not been able to rebut the statutory ...
WebJul 25, 2003 · Citation: 2003-LL-0725-5: Appellant Name: ANANDILAL: Respondent Name: ASSISTANT COMMISSIONER OF INCOME TAX: Court: ITAT: Relevant Act: Income-tax: Date of Order: 25/07/2003 WebMar 12, 2016 · The expression ‘income’ under the Act, a term of wide import, is applicable to section 69A, among others, of the Act (refer: Chuharmal vs. CIT [1988] 172 ITR 250 (SC)). The assessee, claiming to have no foreign bank accounts, concedes subsequently (on the basis of a report by UBS AG, Zurich – which has been taken as part of the record) to ... greatland camping
M/S Hari Om Dia Jewe... v. The Asst. Commission...
WebA similar question arose before the Supreme Court in Chuharmal vs. CIT (1988) 70 CTR (SC) 88 : (1988) 172 ITR 250 (SC), and while affirming the view of the Madhya Pradesh High Court, the aforesaid view was taken and the matter was decided against the assessee. WebThe Revenue, to proceed against the assessee, must have definite information with regard to the assessee being in possession of monies or holding investment. This is in view of th WebIn Chuharmal vs. CIT, [1988] 172 ITR 250, some wrist watches were seized from the bedroom of the assessee. The Department found that the assessee was the owner of the wrist watches and the High Court relied upon Section 110 of the Evidence Act which stipulates that when the question is whether any person is the greatland cabin tent