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Shri Dhaval Jinesh Shah,Jamnagar vs The Assistant Commr. Income Tax,Cen. ... on 24 December, 2024
cites
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Section 145A in The Income Tax Act, 1961 [Entire Act]
Section 69 in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
The Income Tax Act, 1961
Section 153C in The Income Tax Act, 1961 [Entire Act]
Section 4 in The Income Tax Act, 1961 [Entire Act]
Chuharmal S/O Takarmal Mohnani vs Commissioner Of Income-Tax, M.P., ... on 2 May, 1988
(iv)The Hon'ble Third member bench of Mumbai ITAT in case of SP Goyal 82 ITD 85 in which
it is held that
Lastly, the hon'ble Vice-President (Judicial Member) also cited the decision of the
hon'ble Supreme Court in the case of Chuharmal v. CIT [1988] 172 ITR 250 for the
proposition that when a person is found in possession of anything, the onus of proving
that he was not its owner was on that person. The above ratio will not have application
to the facts of the present case.