1935 (12) TMI 29 - HC - Income Tax

Summary

The High Court Bombay held that the Income Tax Officer was not entitled to add any amount to the assessee's income for selling by short measure without evidence. The Commissioner modified the assessment, adding 10% to the amount of sales for deficiency in selling rate and kasar, reducing the added figure to Rs. 40,172. The Court answered the Commissioner's question in the affirmative, but stated that the Income Tax Officer was not allowed to add anything for kasar. The matter was sent back to the Commissioner for further assessment.