https://www.taxtmi.com/caselaws?id=179121 In an income-tax reference, the Court held that while the sufficiency of evidence is a question of fact, the existence of some material supporting the authority's finding remains open to judicial review. Circumstantial evidence, business structure, money flows between the private chest, bank account and separate businesses, unexplained receipts and payments, and the absence of house-construction accounts were enough to support an inference that a head office set of accounts existed. The Court further accepted that probabilities and circumstantial evidence may be relied upon where relevant facts lie within the assessee's special knowledge. The finding that no sufficient cause was shown for non-production of the accounts was therefore upheld. en-us Fri, 06 Dec 1940 00:00:00 +0530 Sat, 20 Feb 2016 15:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179121 In an income-tax reference, the Court held that while the sufficiency of evidence is a question of fact, the existence of some material supporting the authority's finding remains open to judicial review. Circumstantial evidence, business structure, money flows between the private chest, bank account and separate businesses, unexplained receipts and payments, and the absence of house-construction accounts were enough to support an inference that a head office set of accounts existed. The Court further accepted that probabilities and circumstantial evidence may be relied upon where relevant facts lie within the assessee's special knowledge. The finding that no sufficient cause was shown for non-production of the accounts was therefore upheld. Case-Laws Income Tax Fri, 06 Dec 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179121