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1971 (3) TMI 33 - ALLAHABAD HIGH COURTThe Tribunal has found that the department has not succeeded in positively establishing that the assessee had concealed the particulars of its income or deliberately furnished inaccurate particulars thereof. It has observed that the assessments proceeded on the basis of estimates and inferences and that the existence of the income had not been established beyond reasonable doubt. Upon this ground it has found that the provisions of section 28(1)(c) are not attracted - Answered in favor of assessee.
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