Non submission of available proof by the party will be treated as proof against him: HC

Brief of the Case

Calcutta High Court held In the case of Late Sushil Modi vs.CIT that the contention of the assessee that he need not prove his case and the assessing officer is bound to find corroboration by making independent enquiry is neither based on law nor is supported by reason. The case is clearly covered by Clause – (g) of Section 114 of the Evidence Act which provides that evidence which could be and is not produced would, if produced, be unfavourable to the person who withholds it.

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