https://www.taxtmi.com/caselaws?id=292987 The Court upheld the Income Tax Officer's discretion in determining the existence of undisclosed account books, emphasizing it as a factual matter not subject to review under Section 66(3) of the Indian Income Tax Act of 1922. The assessment of the Hindu undivided family's income was increased due to unrecorded transactions, leading to challenges that were dismissed, with costs awarded to the Advocate-General. The judgment underscores the limited scope of judicial review for factual determinations by tax authorities and the deference accorded to their assessments in income tax matters. en-us Wed, 15 Apr 1942 00:00:00 +0630 Mon, 18 Jan 2021 12:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292987 The Court upheld the Income Tax Officer's discretion in determining the existence of undisclosed account books, emphasizing it as a factual matter not subject to review under Section 66(3) of the Indian Income Tax Act of 1922. The assessment of the Hindu undivided family's income was increased due to unrecorded transactions, leading to challenges that were dismissed, with costs awarded to the Advocate-General. The judgment underscores the limited scope of judicial review for factual determinations by tax authorities and the deference accorded to their assessments in income tax matters. Case-Laws Income Tax Wed, 15 Apr 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=292987