A J DECLASE Vs. INCOME-TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) These are petitions under sub-s.(2) of S.66 of the Indian Income Tax Act, 1922. The petitioner is the same in all the five petitions. O.P. No. 57 relates to the assessment year 1122, O.P. No. 56 to the assessment year 1123, 0. P. No. 59 to the assessment year 1124 and O. P. No. 55 to the assessment year 1952-53, and O.P. No. 58 to the assessment year 1953-54.

(2.) The question in respect of which the reference is sought is worded as follows:

(3.) The sufficiency or otherwise of the evidence available is not a matter for our determination. As pointed out by the Supreme Court in AIR 1957 S.C. 49: