Kerala High Court

Sec. 234A, Section 119

Kerala H.C : Whether since assessee disputed his liability to pay tax on capital gains and interest levied giving effect to capital gains based on receipt of compensation, it would not absolve him from paying tax on capital gains, and, thus, there was no merit in writ petition challenging reassessment filed by assessee

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High Court Of Kerala C.V. Jayachandran Vs. Chief Commissioner of Income-tax, Trivandrum Section 234A, 119 Muhamed Mustaque, J. Wp(C) No.

Section 68, Section 147, Section 148, Section 251, Section 263

Kerala H.C : An assessee did not disclose his income fully, and it led to a reassessment. On a particular plea about the source of income, the assessee pleads in defence that he sold a few bars of gold. He gave the particulars of the putative purchasers, too. A few, though not all, have been examined and found to be untrustworthy. The question is, who has the burden proof on the source of income

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High Court Of Kerala CIT, Thrissur vs. B.P. Sherafudin Section 68, 251, 147, 148, 263 Assessment year 1995-96 Antony Dominic

Section 69A

Kerala H.C : Where AO made addition to assessee’s income in respect of gold ornaments recovered from him after rejecting his explanation that it belonged to his employer company, in view of fact that director of employer company in his statement recorded under sec. 131 denied to have given ornaments to assessee for sale or as samples, impugned addition was to be confirmed

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High Court Of Kerala Karun Dutt Singh Vs. CIT Section 69A Assessment Year : 2007-08 Antony Dominic And Dama Seshadri

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