https://www.taxtmi.com/caselaws?id=24901 The court upheld the Income-tax Officer's finding that Bhagchand was a benamidar for the assessee due to factors such as Bhagchand's lack of income sources and discrepancies in financial activities. The Appellate Assistant Commissioner's decision was overturned by the Tribunal for lack of additional evidence justifying the reversal. The court emphasized the sufficiency of evidence presented during assessment proceedings to establish the benamidar relationship. Ultimately, the court ruled in favor of the Department, affirming the benamidar relationship and dismissing the appeal, stressing the importance of substantial evidence in such cases. en-us Tue, 04 Aug 1987 00:00:00 +0530 Sat, 23 Jan 2010 11:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24901 The court upheld the Income-tax Officer's finding that Bhagchand was a benamidar for the assessee due to factors such as Bhagchand's lack of income sources and discrepancies in financial activities. The Appellate Assistant Commissioner's decision was overturned by the Tribunal for lack of additional evidence justifying the reversal. The court emphasized the sufficiency of evidence presented during assessment proceedings to establish the benamidar relationship. Ultimately, the court ruled in favor of the Department, affirming the benamidar relationship and dismissing the appeal, stressing the importance of substantial evidence in such cases. Case-Laws Income Tax Tue, 04 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24901