https://www.taxtmi.com/caselaws?id=177962 The court upheld the Commission's jurisdiction to estimate income, affirmed the constitution and functioning of the Commission, found the examination of witnesses and adherence to natural justice to be proper, clarified the admissibility and consideration of evidence, and validated the reassessment proceedings under Section 34. The court dismissed the notice of motion, ruling in favor of the Commission on all issues raised by the petitioner, concluding that the questions of law lacked merit and directing the Commissioner to refer them to the court would serve no useful purpose. en-us Mon, 14 Sep 1953 00:00:00 +0530 Fri, 22 Jan 2016 18:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177962 The court upheld the Commission's jurisdiction to estimate income, affirmed the constitution and functioning of the Commission, found the examination of witnesses and adherence to natural justice to be proper, clarified the admissibility and consideration of evidence, and validated the reassessment proceedings under Section 34. The court dismissed the notice of motion, ruling in favor of the Commission on all issues raised by the petitioner, concluding that the questions of law lacked merit and directing the Commissioner to refer them to the court would serve no useful purpose. Case-Laws Income Tax Mon, 14 Sep 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177962