COMMISSIONER OF INCOME TAX Vs. KULWANT KAUR

JUDGEMENT

(1.) The question referred to this court by the Income Tax Appellate Tribunal u/s 256(2) of the I.T. Act, 1961 (the Act), is as follows:

(2.) At the outset we may point out, as we did during the course of argument by the learned counsel, Mr. Monga, for the respondent that the question needs to be refrained. The words in the appellate order of the Income Tax Appellate Tribunal, dated 20th Aug., 1966, as also in the referring order, dated 21st Nov., 1969, are "should be treated to have come out". These words will be substituted in place of the words "came out" in the question.

(3.) In the assessment year 1961-62, income shown by the assessed in his return was not accepted but was estimated at Rs. 13,000 for 1960-61 and at Rs. 11,000 for 1961-62.