COMMISSIONER OF INCOME TAX Vs. ABDUL AZIZ SAHIB

JUDGEMENT

(1.) THE Commissioner of Income-tax, Madras, referred for decision of this Court under the provisions of Section 66(2) of the Indian Income-tax Act, 1922, the following question :

(2.) WHETHER there was any material before the Assistant Commissioner to justify his conclusion that the petitioners business profits could not properly be deduced from the accounts maintained by him.