Judgment Search Results Home > Cases Phrase: bengal bihar and orissa and assam laws act 1912 section 4 repealed Sorted by: old Court: income tax appellate tribunal itat nagpur

R. B. N. J. Naidu Vs. Commissioner of Income-tax,

Court : Income Tax Appellate Tribunal ITAT Nagpur

Reported in : 195629ITR194(Nag.)

..... taxing authorities to prove that it is fictitious : seth chhogalal v. commissioner of income-tax, c.p. and berar. in sovaram jokhiram v. commissioner of income-tax, bihar and orissa, it was held that where property stands in the name of the assessees wife, it is for the income-tax officer to prove that she is only the benamidar ..... a law different from what has been stated in mahabir prasad munna lal v. commissioner of income-tax, in lal mohan krishan lal paul v.commissioner of income-tax, bengal, the question was whether the income-tax officer or the appellate authority was legally bound to prove by "positive evidence" that a sum credited in the assessees books ..... his contention. this decision does not differ from mahabir prasad munna lal. v. commissioner of income-tax.13. in j. a. shellim v. commissioner of income-tax, bengal, the assessees bank accounts showed considerable credits for a period of one year for which he did not give any information as to their source, and it was for reason .....