RAMASWAMI PILLAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) ON the 16th August 1935 the assessee received from Penang remittance of Rs. 22,837 which the Income-tax authorities have treated as being a remittance out of the profits made by the assessee during the period from the 1st April 1932 to the 21st July 1933 and have assessed him to income-tax on this amount in respect of the year 1935-36. The assessee says that this remittance cannot be treated as a remittance out of the profits made during this period as the evidence clearly shows that it is not. The Commissioner of Income-tax having refused to state a case, he was directed to do so under the provisions of section 66(3) of the Income-tax Act. The question referred is this