WebThe SC in case of CHUHARMAL VS. CIT ( 1988) 172 ITR 250, has held that the provisions of Evidence Act are not applicable to the income tax proceedings, merely means that the … WebOct 8, 2024 · The expression ‘income’ under the Act, a term of wide import, is applicable to section 69A, among others, of the Act (refer: Chuharmal vs. CIT [1988] 172 ITR 250 (SC)).

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WebJul 11, 2010 · However, the court also clarified later, in Chuharmal vs CIT (172 ITR 250 at 255 SC), that when the taxing authorities are desirous of invoking the principles of the Evidence Act in proceedings before them, they are not prevented from doing so. WebBench: Mukharji, Sabyasachi (J) PETITIONER: CHUHARMAL S/O TAKARMAL MOHNANI Vs. RESPONDENT: COMMISSIONER OF INCOME-TAX, M.P., BHOPAL DATE OF … rawhide incident at crooked hat cast

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WebAnnammal And Ors. vs Chellakutti on 31 July, 1962. Equivalent citations: AIR 1963 Mad 300, (1963) IMLJ 154. Author: R Iyer. Bench: S R Iyer, K Kutti. JUDGMENT … WebIn Chuharmal vs. CIT, [1988] 172 ITR 250, some wrist watches were seized from the bedroom of the assessee. The Department found that the assessee was the owner of the wrist watches and the High Court relied upon Section 110 of the Evidence Act which stipulates that when the question is whether any person is the Web15. In Chuharmal vs. CIT, [1988] 172 ITR 250, some wrist watches were seized from the bedroom of the assessee. The Department found that the assessee was the owner of the … simplee sweet wholesale