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(1948) 2 MLJ 483 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. P.V. Rajamannar, Chief Justice and Mr. Justice Yahya Ali, JJ.
Case Number(s) : Case Referred No. 23 of 1947.
Judgement Date :
Thursday 12th of August 1948
| G.M. Madappa | .....Appellant(s) | | Versus | | | The Commissioner of Income-tax, Madras . | .....Respondent(s) |
Income-tax Act (XI of 1922), section 2 (6-C) — Receipt of cash amounts, the source and nature of which the assessee has failed to prove positively — Income-tax Officer, if entitled to draw the inference that they are of an income nature — Such income not noticed in prior years by Income-tax Officer-Income-tax Officer, if bound to prove that it was of an income nature.
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