Search Results Page
Search Results
1 - 9 of 9 (1.84 seconds)Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 148 in The Income Tax Act, 1961 [Entire Act]
Section 154 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
Section 271 in The Income Tax Act, 1961 [Entire Act]
The Indian Partnership Act, 1932
Commissioner Of Income-Tax vs Gurudayalram Mukhlal on 3 April, 1991
13. From the above decision, it is abundantly clear that the fact-finding body, namely, the Income-tax Officer or the appellate authority has to decide whether on the basis of certain materials which are acceptable materials that the assessee had committed fraud in concealment of income. We have gone through the judgment of the Tribunal. We do not find any finding in this regard.
The Indian Evidence Act, 1872
1