COMMISSIONER OF INCOME TAX Vs. SETH O P

JUDGEMENT

(1.) In respect of the assessment years 1982-83 and 1983-84, the petitioner prays that the following question of law be referred:

(2.) In respect of these two assessment years the late K. C. Seth, father of O. P. Seth, had filed Income Tax returns in which it had, inter alia, been claimed that he had received rent in respect of a plot of land in Loha Mandi, Naraina, New Delhi. This amount was taxed in the hands of the legal representative of K. C. Seth because at the time when the assessment was made K. C. Seth had expired.

(3.) Subsequent to his death, on Oct. 12, 1983, a raid was conducted in the house of O. P. Seth and some cash and other valuables were recovered. The claim of O. P. Seth was that out of the total amount recovered, a sum of Rs. 80,000 was left behind by his father.