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International Forest Co. vs Commissioner Of Income-Tax on 19 December, 1974 cites

Shri Ram Krishna Dalmia vs Shri Justice S. R. Tendolkar & ... on 28 March, 1958

18. As held in Ram Krishna Dalmia v. S.R. Tendolkar, AIR 1958 SC 538 and reaffirmed in P. V. Jagannath Rao v. State of Orissa, AIR 1969 SC a commission is appointed under the Commissions of Inquiry Act merely to investigate and record its findings and recommendations and the inquiry and the report made by it cannot be looked upon as a judicial inquiry in the sense of its being exercise of judicial functions properly so called.
Supreme Court of India Cites 34 - Cited by 1003 - Full Document

P. V. Jagannath Rao & Ors vs State Of Orissa & Ors on 16 April, 1968

18. As held in Ram Krishna Dalmia v. S.R. Tendolkar, AIR 1958 SC 538 and reaffirmed in P. V. Jagannath Rao v. State of Orissa, AIR 1969 SC a commission is appointed under the Commissions of Inquiry Act merely to investigate and record its findings and recommendations and the inquiry and the report made by it cannot be looked upon as a judicial inquiry in the sense of its being exercise of judicial functions properly so called.
Supreme Court of India Cites 8 - Cited by 61 - V Ramaswami - Full Document

Commissioner Of Income-Tax, West ... vs East Coast Commercial Co. Ltd on 11 October, 1966

22. Even if it be taken that the income-tax authorities are not bound by strict rules of evidence, the report of the Ayyangar Commission could not be referred to and relied upon by the Appellate Tribunal unless it had not only invited the attention of the assessee to the passages on which it intended to rely, but had also given an opportunity to the assessee to explain those passages and to adduce evidence against the truth of the recitals contained therein. Reference in this connection may be made to a decision of their Lordships of the Supreme Court in Commissioner of Income-tax v. East Coast Commercial Co. Ltd, [1967] 63 ITR 449 (SC) where it was held that the report of the Income-tax Investigation Commission could not be relied upon without giving an opportunity to the assessee to explain the passages of the report sought to be relied upon and to tender evidence against the truth of the recitals contained therein.
Supreme Court of India Cites 7 - Cited by 71 - J C Shah - Full Document

State Of Orissa vs Maharaja Shri B.P. Singh Deo on 1 December, 1969

25. Reference in this connection may be made to the decision of the Supreme Court in Stale of Orissa v. Maharajah Shri B. P. Singh Deo, [1970] 76 ITR 690 (SC) where it was held that the mere fact that the material placed by the assessee before the assessing authorities is unreliable does not empower those authorities to make an arbitrary order. The power to levy assessment on the basis of best judgment is not an arbitrary power; it is an assessment on the basis of best judgment.
Supreme Court of India Cites 0 - Cited by 84 - K S Hegde - Full Document

Omar Salay Mohamed Sait vs Commissioner Of Income-Tax, Madras on 5 March, 1959

29. Again, in Omar Salay Mohamed Sait v. Commissioner of Income-tax, [1959] 37 ITR 151 (SC) their Lordships of the Supreme Court said that the conclusions reached by the Tribunal should not be coloured by any irrelevant considerations or matters of prejudice, that on no account whatever should the Tribunal base its findings on suspicions, conjectures or surmises, nor should it act on no evidence at all or on improper rejection of material and relevant evidence or partly on evidence and partly on suspicions, conjectures or surmises and if it does anything of the sort, its findings even though on questions of fact, will be liable to be set aside by the court.
Supreme Court of India Cites 8 - Cited by 278 - Full Document
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