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If Assessee denies receipt of income, it is for the revenue to prove the receipt
Case Law Details
- Case Name
- R. B. N. J. Naidu vs Commissioner Of Income-Tax (ITAT Nagpur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Nagpur
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It was held that when an assessee denies that he is in receipt of income from a particular source, it is for the ITO to prove that the assessee received income and that the assessee cannot prove the negative.
Income Tax Appellate Tribunal – Nagpur
R. B. N. J. Naidu
vs
Commissioner Of Income-Tax
Dated- 9 February, 1955
Equivalent citations: 1956 29 ITR 194 Nag
JUDGMENT
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 t...
