1927 (7) TMI 5

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....ncome from the Income-tax Department depends upon the decision of the question whether or not on the facts found the inference of concealment could be based. The proper legal effect of proved facts is a question of law, as held by their Lordship of the Privy Council in Mafar Chandra Pal v. Shukur ILR 46 Cal. 189. Moreover the Income-tax Department must always bear in mind that the normal presumpti....