COMMISSIONER OF INCOME TAX Vs. S P ARUNACHALAM

JUDGEMENT

(1.) THE questions referred to us at the instance of the Revenue are :

(2.) THE assessment year is 1982 83.

(3.) AS regards question No. 3, the Tribunal has observed that the sum of Rs. 20,000 had been assessed in the hands of the wife and that there was no evidence at all to show that the amount investment came from the assessee. In the absence of any evidence to show that the amount came from the assessee, the Tribunal came to the conclusion that there was no justification for this addition.