1944 (3) TMI 6 - HC - Income Tax

Summary

Case: Commissioner of Income Tax v. Sheikh Mohammad Sadiq
Citation: 1944 (3) TMI 6 - Lahore High Court

- Case stated by Commissioner of Income Tax under Section 66(3) of Income Tax Act
- Issue of including rent income of petitioner's wife and benami property acquisitions
- Rent income inclusion justified based on previous court decision
- Benami property acquisitions not proven, onus on department to show real ownership
- Second question answered in the negative, half costs awarded to the assessee