https://www.taxtmi.com/caselaws?id=445990 In a disproportionate assets prosecution, income tax returns and appellate orders were treated as relevant only to tax assessment and not conclusive proof of lawful income. The prosecution established the public servant's status, possession of assets, known sources of income, and substantial disproportion, and the defence failed to prove the alleged additional land, cultivation, pension, or cash holdings. The wife's use of her name and the minor children's names for acquiring properties supported abetment, so both convictions were upheld. The forfeiture and recovery order was also sustained, subject to a reduced recoverable amount reflecting the Court's revised asset assessment. en-us Mon, 20 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445990 In a disproportionate assets prosecution, income tax returns and appellate orders were treated as relevant only to tax assessment and not conclusive proof of lawful income. The prosecution established the public servant's status, possession of assets, known sources of income, and substantial disproportion, and the defence failed to prove the alleged additional land, cultivation, pension, or cash holdings. The wife's use of her name and the minor children's names for acquiring properties supported abetment, so both convictions were upheld. The forfeiture and recovery order was also sustained, subject to a reduced recoverable amount reflecting the Court's revised asset assessment. Case-Laws Indian Laws Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445990