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Documents citing S. Hastimal vs Commissioner Of Income-Tax, Madras. on 18 December, 1962

Acit (Central) , Ujjain, Ujjain vs M/S Globus Housing Pvt. Ltd., Bhopal on 25 July, 2023

"11. it has been held by the various High Courts that the assessee cannot be asked to prove source of source or the origin of origin vide S. Hastimal v. CIT [1963] 49 ITR 273 (Mad), Tolaram Daga v. CIT [1966] 59 ITR 632 (Assam), CIT v. Daulat Ram Rawatmull[1972] CTR 411: [1973] 87 ITR 349 (SC), Sarogi Credit Corporation v. CIT 1975 CTR (Pat)1: (1976) 103 ITR 344 (Pat)."
Income Tax Appellate Tribunal - Indore Cites 22 - Cited by 0 - Full Document

Abdul Gaffar, Mysore vs Assessee on 20 February, 2009

(i) S.Hastimal v. CIT, Madras - XLIX ITR 273: The issue in brief that the assessee explained that he had borrowed money from V at Bikaner and obtained the money by a bank draft in his favour on the Punjab National Bank, cashed the draft and deposited in the same bank and on the strength of the deposit receipt had borrowed from the bank and paid it to be firm. This explanation was supported by documentary evidence but was rejected by the Tribunal on the ground that the draft had been sent by G and not V and that it had not been possible to contact either G or V to ascertain whether G was V's agent as alleged by the assessee.
Income Tax Appellate Tribunal - Bangalore Cites 7 - Cited by 0 - Full Document
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