https://www.taxtmi.com/caselaws?id=177483 Income-tax proceedings under the Indian Income-tax Act, 1922 were treated as not governed by the Indian Evidence Act, 1872 in the same manner as ordinary judicial proceedings, so tax authorities were not confined to strict civil-court rules of proof. The Tribunal could therefore rely on material drawn from criminal court judgments as relevant information for estimating income, provided it did not treat those judgments as conclusive evidence against the assessee. The criminal courts' reasons were admissible for consideration, and the Tribunal was competent to use them as part of the material forming its estimate of income. en-us Mon, 18 Jun 1951 00:00:00 +0530 Mon, 11 Jan 2016 11:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177483 Income-tax proceedings under the Indian Income-tax Act, 1922 were treated as not governed by the Indian Evidence Act, 1872 in the same manner as ordinary judicial proceedings, so tax authorities were not confined to strict civil-court rules of proof. The Tribunal could therefore rely on material drawn from criminal court judgments as relevant information for estimating income, provided it did not treat those judgments as conclusive evidence against the assessee. The criminal courts' reasons were admissible for consideration, and the Tribunal was competent to use them as part of the material forming its estimate of income. Case-Laws Income Tax Mon, 18 Jun 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177483