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Conclusions based on suspicion cannot take the place of proof : SC
Case Law Details
- Case Name
- Umacharan Shaw & Bros. Vs Commissioner Of Income-Tax (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Umacharan Shaw & Bros v. CIT: (1959) 37 ITR 271 (SC)– there was no material on which the Income-tax Officer could come to the conclusion that the firm was not genuine and further observed that the conclusion is the result of suspicion which cannot take the place of proof in these matters. In the present case too, the AO had rejected the evidence produced and based his conclusion only on surmises; there was hardly any material for him to conclude that the amount in question was not a gift.
Supreme Court of India
Umacharan Shaw & Bros. vs Commissioner Of Income-Tax
Date of Decisi...
