Bihar v. Pratap Udi Nath (1941) I.T.R. 313 constitutes definite information within the meaning of Section 34 (as it stood before its amendment ... Pratap Udi Nath (1941) I.T.R. 313, constituted "definite information" within the meaning of Section 34 . That assumption itself appears
stood before amendment, which read :
"If in consequence of any definite information which has come into his possession the Income-tax Officer discovers that ... assessment would constitute information. Whether the information was received from an extraneous source or the Income-tax Officer informed himself was immaterial for the purpose
Whether the Tribunal was right in holding that there was no definite information under Section 34 of the Income-tax Act which would enable ... Advocate for the Commissioner of Income-tax is that there was definite information which came into the position of the Income-tax Officer
occasion to consider what was meant by the expression "definite information" which appears in Section 34 as amended in 1939. We said that ... section must depend on the particular circumstances of the case, but definite information with regard to the state of the law would bring the section
date of the retirement of the petitioner, the Government had definite information about the corrupt activities of the petitioner and in the beginning of March ... original counter affidavit filed as to when the Government got definite information about the corrupt activities of the petitioner. In fact it read
learned counsel contends that the respondent officials had a definite information about the trafficking and transport of the narcotic drugs, namely, the heroin and that ... learned standing counsel that the word information refers only to a source of information and not definite information. The very words which the learned standing
requiring a correlation of the discovery of escape from assessment to definite information which had come into the possession of the Income-tax Officer. What ... have to consider is that neither the test of "definite information that had come into the possession of Income-tax Officer
with any particular escapement that was discovered in consequence of any definite information, that the word "such" particularises the immediately preceding antecedent ... income which the Income-tax Officer had discovered in consequence of definite information. In Seth Kalekhan Mahomed Hanif v. Commissioner of Income
awareness, in contradistinction to apprehension, suspicion or misgiving,
The words ' definite information ' and ' discovers' in Section 34 do not bear ... generally accepted sense. The only restriction in using the words ' definite information ', which the framers of Section 34 had in view
even necessary that there should have been any definite information leading to a discovery before the section can be applied. It is true that Section ... similarly amended, but in view of our finding that there was definite information which led to a discovery, it is not possible to draw
