COMMISSIONER OF INCOME TAX Vs. DIDAR SINGH

JUDGEMENT

(1.) THERE are four application (ITC Nos. 314, 315, 316 and 317 of 1979) under s. 256(2) of the IT Act, 1961 in respect of the same assessee for three asst. yrs. 1962-63, 1963-64 and 1964-65. All these years were dealt with together by the Tribunal when a common order was passed. THERE were five reference applications, four by the Department and one by the assessee which were also dealt with by a common order. We are now concerned with the references at the instance of the Department.

(2.) THE assessee used to be assessed to income-tax at Amritsar where he was carrying on business as commission agent and dealer in dry friuts, but he shifted to Delhi and claimed that he had lost his account books in 1965. It appears that in each of these assessment years, no return was filed and the assessee was assessed to income tax for the years 1962-63 and 1964-65, under s. 144 on the basis of filing no return. For the year 1963-64, the position was slightly different. In any event, the ITO, Delhi received information from the ITO, Amritsar that the name of the assessee and certain credits were shown in the account books of certain dealers there who were engaged in Hawala business. According to this information, substantial sums were outstanding to the credit of this assessee.