| Case ID |
393b2310-93c9-489a-bd41-e3d5c10d9770 |
| Body |
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| Case Number |
CIVIL RULE No. 5101(W) OF 1969 |
| Decision Date |
May 20, 1974 |
| Hearing Date |
|
| Decision |
The court held that the petitioner failed to prove the absence of regularity in the approval of the Central Board of Revenue for the issuance of notices under Section 34. The petitioner had previously obtained civil rules challenging similar notices but did not include the Board as a party. The court concluded that the approval was granted in accordance with the law, and thus the petition was dismissed. The burden of proof lay with the petitioner to demonstrate any irregularity, which was not accomplished. The decision favored the respondent, affirming the validity of the notices issued for the assessment years 1940-41 to 1952-53. |
| Summary |
In the case of Chiranjilal Bahri vs. Income Tax Officer, the issue revolved around the validity of notices issued for income escaping assessment under the Income-tax Act of 1961 and the Indian Income-tax Act of 1922. The petitioner challenged the notices on the grounds that the Central Board of Revenue's approval was not obtained in accordance with the law. However, the court found that the petitioner had previously attempted to contest similar notices without including the Board as a necessary party, which weakened his position. The court emphasized that the petitioner did not provide sufficient evidence to prove irregularities in the Board's approval process. As a result, the court upheld the validity of the notices and ruled in favor of the Income Tax Officer, dismissing the petition. This case highlights the importance of procedural correctness and the burden of proof in tax-related litigation. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Chittatosh Mookerjee, J.
|
| Lawyers |
R.C. Deb,
T.P. Mukherjee,
Miss Manisha Seal,
M.N. Roy
|
| Petitioners |
Chiranjilal Bahri
|
| Respondents |
Income Tax Officer
|
| Citations |
1977 SLD 1161,
(1977) 108 ITR 646
|
| Other Citations |
Not available
|
| Laws Involved |
Income-tax Act, 1961,
Indian Income-tax Act, 1922
|
| Sections |
148,
34,
34
|