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1 - 9 of 9 (0.55 seconds)Section 34 in Income Tax Rules, 1962 [Entire Act]
Article 226 in Constitution of India [Constitution]
Section 26A in Income Tax Rules, 1962 [Entire Act]
Section 22 in Income Tax Rules, 1962 [Entire Act]
Section 1 in Income Tax Rules, 1962 [Entire Act]
Calcutta Discount Company Limited vs Income-Tax Officer, Companies ... on 1 November, 1960
23. A large number of decisions have been referred to us from the Bar, but we need not enter into the question of their applicability in the instant cases, as it is considered that the Calcutta Discount case is the true guide for disposal of such matters. Furthermore, we may observe that income cannot be held to have escaped assessment within the meaning of Section 147(a) merely on the ipse dixit of the Income-tax Officer. It is for him to establish that he had reasons to believe in the first instance that there was non-disclosure of income. Such reasons are absent in his notes, and, accordingly, it is hardly possible to hold that the notices come within the ambit of the said clause.
The Income Tax Act, 1961
Y. Narayana Chetty & Another vs The Income-Tax Officer, Nellore And ... on 15 October, 1958
It has been observed in the case of Y. Narayana Chetty v. Income-tax Officer, Nellore, [1959] 35 I.T.R. 388; [1959] Supp. 1 S.C.R. 189.
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