Guillain V. Commissioner Of Income Tax

1949 present: Dias J. and Gunasekara J.

GUILLAIN, Appellant, and COMMISSIONER OF INCOME TAX,
Respondent

S. C. 431-Income Tax Case Stated, 35/69-BRA, 202.
 

Income Tax-Additional assessment-Appeal by assessee-Burden of proof-Income from undisclosed source-Non-disclosure of information by assessee-Effect on assessment-Evidence-Rules of evidence-How far binding on Assessor- Income Tax Ordinance (Cap. 188), sections 64 (3), 65, 73 (4).

(i) The burden of proof in an income tax appeal, whether to the Commissioner under section 69 of the Income Tax Ordinance or to the Board of Review under section 73 (4), lies on the assessee.

(ii) It came to the knowledge of the income tax authorities that the assessee-appellant, although his declared source of income was his salary as the manager of an hotel, had to his credit in two banks a large sum of nearly two lakhs of rupees. The assessee, although called upon to furnish returns and to give information, failed to do so. Thereupon, the assessor, acting under section 65 of the Income Tax Ordinance, proceeded to assess him " at the amount of additional amount at which according to his

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