Search Results Page
Search Results
1 - 6 of 6 (0.18 seconds)Dhakeswar1 Cotton Mills Ltd vs Commissioner Of Income Tax,West Bengal on 29 October, 1954
SINHA, C. J. - I agree. In my opinion, the provisions of section 37 of the Indian Income-tax Act are enabling inasmuch as they vest the Income-tax Officer and the other authorities of the Income-tax Department mentioned therein with powers to enforce the attendance of any person and examine him on oath or affirmation, as also to exercise the other powers mentioned in the section. Under section 37 if the Act, therefore, the Income-tax Officer or the other officers of the Department mentioned therein have the power to enforce the attendance of any person who may be able to give information to the officer concerned in regard to the assessment. It is now firmly established that the materials on which the assessment is based may be such materials as may not be such materials as may not be admissible under the rules of the Evidence Act. The Income-tax Officer must available to the assessee, so that he may have a chance of satisfying the officer by giving any rebutting evidence to those materials. See Dhakeswari Cotton Mills Ltd. v. Commissioner of Income-tax. In that view of the matter, the material furnished by the statement of a person whose attendance is enforced by the Income-tax Officer or any other officer of the Department, is good material, although that statement is not made by the person on any oath or affirmation. The provisions of this section do not compel the authorities mentioned therein to take statements of persons only upon oath.
The Code of Civil Procedure, 1908
Section 66 in The Income Tax Act, 1961 [Entire Act]
The Oaths Act, 1969
The Indian Evidence Act, 1872
1