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1 - 6 of 6 (0.32 seconds)Commissioner Of Income Tax West Bengal vs Anwar Ali on 29 April, 1970
In view of the clear provisions of the Explanation, it must be held that it is only after the assessee has proved positively that the failure to return correct income did not arise from any fraud, gross or wilful neglect on his part, the principles laid down by the Supreme Court in Anwar Ali's case [1970] 76 ITR 696 will come into play, viz., the department will have to prove that the assessee was guilty of concealment of iilcome or has furnished inaccurate particulars of income.
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 256 in The Income Tax Act, 1961 [Entire Act]
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