"February, 1955" Archive

If Assessee denies receipt of income, it is for the revenue to prove the receipt

R. B. N. J. Naidu vs Commissioner Of Income-Tax (ITAT Nagpur)

In pursuance of the direction of this Court under Section 66(2), Indian Income-tax Act, 1922, in Miscellaneous Civil Case No. 143 of 1950, the Income-tax Appellate Tribunal, Bombay, has submitted the statement of case on the following question of law : "Whether on the material on record the Appellate Tribunal could reasonably come to a fi...

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