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1 - 10 of 19 (0.45 seconds)Section 69 in The Indian Evidence Act, 1872 [Entire Act]
The Indian Evidence Act, 1872
Section 69C in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Indian Evidence Act, 1872 [Entire Act]
The Income Tax Act, 1961
Section 69 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Nr Portfolio Pvt Ltd. on 22 November, 2013
The Hon'ble Supreme Court, in the case of
Chuhar Mal V CIT (supra) held that what was meant by saying that
evidence Act did not apply to the proceedings under Incometax Act,1961,
was that the rigors of Rules of evidence, contained in the Evidence Act was
not applicable; but that did not mean that when the taxing authorities were
desirous of invoking the principles of Evidence Act, in proceedings before
them, they were prevented from doing so. It was further held by the Hon'ble
Apex Court that all that Section 110 of the Evidence Act, 1872 did, was to
embody a salutary principle of common law, jurisprudence viz, where a
person was found in possessing of anything, the onus of proving that he was
not its owner, was on that person. Thus, this principle could be attracted to
a set of circumstances that satisfies its conditions and was applicable to
taxing proceedings.