assessee which shows
the receipt of a sum on conversion of high
denomination notes tendered for conversion by
the assessee himself, it is necessary ... from the
assessee and not from the department. In cases of
.
high denomination notes, where the business and
the state of accounts and dealings
assessee which shows
the receipt of a sum on conversion of high
denomination notes tendered for conversion by
the assessee himself, it is necessary ... from the
assessee and not from the department. In cases of
high denomination notes, where the business and
the state of accounts and dealings
assessee which shows
the receipt of a sum on conversion of high
denomination notes tendered for conversion by
the assessee himself, it is necessary ... from the
assessee and not from the department. In cases of
.
high denomination notes, where the business and
the state of accounts and dealings
assessee which shows
the receipt of a sum on conversion of high
denomination notes tendered for conversion by
the assessee himself, it is necessary ... from the
assessee and not from the department. In cases of
.
high denomination notes, where the business and
the state of accounts and dealings
assessee which shows
the receipt of a sum on conversion of high
denomination notes tendered for conversion by
the assessee himself, it is necessary ... from the
assessee and not from the department. In cases of
high denomination notes, where the business and
the state of accounts and dealings
held as follows (p. 120):
"In cases of high denomination notes, where the
business and the state of accounts and dealings of the
assessee ... kept the whole or a part of a
particular sum in high denomination notes, the
assessee, prima facie, discharges his initial burden
when he proves
Rajmandir Estates Private Limited vs Principal Commissioner Of Income Tax on 13 May, 2016
FORM
change their 500,1000 Rupees currencies and to declare the high denomination
notes Rs.1000 and Rs.500 as valid till 30.12.2016.
!For Petitioner ... country;
And whereas, it has been found that high denomination bank notes are
used for storage of unaccounted wealth as has been evident from
change their 500,1000 Rupees currencies and to declare the high denomination
notes Rs.1000 and Rs.500 as valid till 30.12.2016.
!For Petitioner ... country;
And whereas, it has been found that high denomination bank notes are
used for storage of unaccounted wealth as has been evident from
November, 2016
Author: Arindam Sinha
Bench: Arindam Sinha
1
IN THE HIGH COURT AT CALCUTTA
18-11-2016 Constitutional Writ Jurisdiction
Appellate Side
Subrata ... with this, drew our attention to section
7 of the High Denomination Bank Notes (Demonetisation)
Act, 1978 which contained a provision for exchange of
money
