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1 - 10 of 27 (0.27 seconds)Section 148 in The Income Tax Act, 1961 [Entire Act]
Kalyanji Mavji & Co vs C.I.T., West Bengal-Ii on 10 December, 1975
Any observation in Kalyanji Mavji & Co. v. CIT [1976] 102 ITR 287 (SC), suggesting the contrary, do not, we say with respect, lay down the correct law. "
Section 7 in The Income Tax Act, 1961 [Entire Act]
Section 59 in The Income Tax Act, 1961 [Entire Act]
Chhugamal Rajpal vs S. P. Chaliha & Ors on 21 January, 1971
" In our judgment, the law laid down by this court in the above case [Chhugamal Rajpal v. S. P. Chaliha [1971] 79 ITR 603 (SC)], is fully applicable to the facts of the present case. There can be no manner of doubt that the words ' reason to believe ' suggest that the belief must be that of an honest and reasonable person based upon reasonable grounds and that the Income-tax Officer may act on direct or circumstantial evidence but not on mere suspicion, gossip or rumour. The Income-tax Officer would be acting without jurisdiction if the reason for his belief that the conditions are satisfied does not exist or is not material or relevant to the belief required by the section. The court can always examine this aspect though
the declaration or sufficiency of the reasons for the belief cannot be investigated by the court. "
Maharaj Kumar Kamal Singh vs The Commissioner Of Income-Tax, Bihar & ... on 1 October, 1958
That was the view taken by this court in Maharaj Kumar Kamal Singh v. CIT [1959] 35 ITR 1 (SC), CIT v. A. Roman & Co. [1968] 67 ITR 11 (SC) and Bankipur Club Ltd. v. CIT [1971] 82 ITR 831 (SC) and we do not believe that the law has since taken a different course.
Section 153 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Gujarat vs A. Raman & Company on 18 July, 1967
That was the view taken by this court in Maharaj Kumar Kamal Singh v. CIT [1959] 35 ITR 1 (SC), CIT v. A. Roman & Co. [1968] 67 ITR 11 (SC) and Bankipur Club Ltd. v. CIT [1971] 82 ITR 831 (SC) and we do not believe that the law has since taken a different course.