Commissioner of Inland Revenue v Parisienne Gown Company Limited Commissioner of Inland Revenue v Gold - [1956] NZLR 442

Public Revenue — Income Tax — False Returns by Company — Onus of Proof — Appreciation of Assets Method to Assess True Income — No Source of Income of Taxpayer disclosed other than Private Company in which He and His Wife only Shareholders — No Evidence on Behalf of Company or Shareholders — Onus of Proof discharged by Commissioner — Land and Income Tax Act 1923, s 149 (b), (f) — (Land and Income Tax Act 1954, s 228 (1) (b), (e)).