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Citation: 1971 PTD 101
Court: Supreme Court of India
Year: 1967
Decision Date: 1967-11-28
Parties: COMMISSIONER OF INCOME-TAX, WEST BENGAL II vs Smt. ANUSUYA DEVI
Case cited as 1971 PTD 101
Court Name: Supreme Court of India Judge(s): V. Ramaswa mi, J. C. Shah Title: COMMISSIONER OF INCOME-TAX, WEST BENGAL II vs Smt. ANUSUYA DEVI Case No.: Civil Appeal No. 2457 of 1966 Date of Judgment:1967-11-28 Reported As: 1971 PTD 101 Result: application made JUDGMENT JUDGMENT SHAH, J.-One Amritlal died on October 18, 1944. For the assessment year 1945-46 his estate was assessed to tax on a total income of Rs. 22,160 from salary and other sources. In January 1946, Anusuya Devi, widow of Amritlal, encashed high denomi--nation notes of the value of Rs. 5,84,000, and made a declaration as required by the High Denomination Bank Notes (Demoneti--sation) Ordinance, 1946, that: "A sum of Rs. 5,84,000 in notes were made over and/or directed to be made over by the declarant's deceased husband Amritlal Ojha at Rajkot in April 1944, some time before his death for the benefit of declarant and her 8 minor sons." In a proceeding for reassessm ent of the income of Amritlal for the assessment year 1945-46, the attorney, who appeared on behalf of Anusuya Devi, stated that "Amritlal was from time to time, during the last 30 years of his life, giving gifts to his wife and also setting apart money exclusively for his wife and children and that the fund so accumulated which remained in a cupboard" was found after his death. The Income-tax Officer disbelieved the explanation furnished and brought the amount of Rs. 5,84,000 to tax as income of Amritlal in the year of account 1944-45 from an…
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