Inferential - Judgment Search Results

R.S. Rekhchand Mohota and Sons Vs. First Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Nagpur

Reported in: (1988)26ITD94(Nag.)

..... all relevant documents but he is under no obligation to disclose inferential facts which could be arrived at by a process of ..... the income of the assessee had escaped assessment is not an inferential fact based on the same materials which the assessee had ..... trying to distinguish between a primary fact and an inferential fact for disclosure the inferential fact theory put forward by the assessee stood .....

Krishna @ Chandrakanth Vs. State

Court: Kerala

..... imported initially by precedents in england and followed later in india is applicable only to inferential facts and not to primary or basic facts or circumstances 33 primary fact as ..... beyond doubt is certainly one circumstance that can be taken into consideration while considering the inferential conclusions notwithstanding the fact that the said circumstance may not be conclusive by itself on .....

Lakhmani Mewal Das Vs. Income-tax Officer, 'i' Ward and Ors.

Court: Kolkata

Reported in: [1975]99ITR296(Cal)

..... as regards certain other facts which have been described as inferential facts and then ultimately to draw the proper legal inference ..... facts disclosed by the assessee as well as the further inferential facts deduced from the primary facts by the officer concerned ..... facts whether they are true or false cannot possibly be inferentially deduced from these statements themselves in case the statements are .....

Mrs. Khorshed Shapoor Chenai Vs. Assistant Controller of Estate Duty

Court: Andhra Pradesh

Reported in: [1973]90ITR47(AP)

..... deputy collector still it was submitted that it was only an inferential fact the assistant controller of estate duty should have inferred that ..... against the awards is therefore a primary fact and not an inferential fact the accountable person failed to disclose the fact that he ..... the assistant controller of estate duty but if it was an inferential fact no duty lay on the accountable person to disclose .....

Neeraj Dutta Vs. State(govt.of N.c.t.of Delhi)

Court: Supreme Court of India

..... in which the fact in issue did not occur is circumstantial evidence also called inferential or presumptive evidence circumstantial evidence means facts from which another fact is inferred although ..... be inadmissible being hearsay evidence on the other hand forensic procedure as circumstantial or inferential evidence or presumptive evidence section3 is indirect evidence it means proof of other facts .....

Rajnikant Maganghai Patel Vs. Asstt. Collector of Customs, Bombay

Court: Mumbai

Reported in: 1987(2)BomCR100; 1987(14)ECC36; 1988(38)ELT271(Bom)

..... real nature of the transaction significantly he is not even inferentially alleged to have accompanied accused nos 5 and 6 when ..... accused nos 5 and 6 the most vital link even inferentially is bliss fully missing and thereby reinforcing the conclusion that ..... object its knowledge much less participation therein are not even inferentially reflected in those statements therefore even if these statements are .....

Raj Kumar Rawla Vs. Asstt. Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1992)42ITD509(Kol.)

..... income the previous year of which ended on 30 6 1974 iv section 69 is inferential and enabling provision empowering the assessing officer to add while computing the income certain investments ..... for his assessment 15 the provisions of section 69 like many other provisions is an inferential and enabling provision empowering the assessing officer to add while computing his income such investments .....

Kolhapur Motor Transport Producers and Consumers Co-operative Society ...

Court: Mumbai

Reported in: 1989(1)BomCR521; (1989)91BOMLR652; 1989MhLJ646; 1989MhLJ891

..... of the suit basically not being required necessarily for possession though there does exist atleast inferentially some valid and lawful ground for possession as permissible under the act as canvassed on ..... claim which is very prominently reflected in the plaint also no ground for eviction even inferentially has been incorporated in both these documents and it is difficult to spell out any .....

Ajodhya Prasad Bhargava Vs. Bhawani Shanker Bhargava and anr.

Court: Allahabad

Reported in: AIR1957All1

..... inference thus derived and improperly derived from these documents has resulted as stated in an inferential verdict of perjury 26 in the arguments before the privy council it appears that reference ..... inference thus derived and improperly derived from the documents has resulted as stated in an inferential verdict of perjury it will be noticed that the use of the documents by the .....

Bengal Luxmi Cotton Mills Ltd. Vs. Income-tax Officer, M-ward and ors.

Court: Kolkata

Reported in: [1973]87ITR618(Cal)

..... dr pal contended that the alleged non disclosure was regarding an inferential fact and not regarding any primary fact it was contended ..... bringing into use the machinery would be non disclosure of an inferential fact i am however unable to accept this contention whether a ..... that requires to be proved by evidence is not necessarily an inferential fact therefore in the context of the allegations made it .....