RAHOMAL KANNOMAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an application under Section 66 (3) of the Indian Income-tax Act of 1922. The facts giving rise to this application may be stated :

(2.) THERE was an appeal to the Assistant Commissioner and there was also an application to the Income-tax Officer under Section 27 of the Act. The Income-tax Officer rejected the application under Section 27 of the Act. The assessee filed an appeal against that order as well.

(3.) IT is by reason of this last order of the Commissioner that an application has been filed before us under Section 66 (3) of the Act. We have heared Mr. Malik at length and we find that the only question which is involved in these proceedings is the question whether the Income-tax Officer was justified in his opinion that the assessee has another set of account book which he did not produce before the Income-tax Office. The matter was pre-eminetly within the discretion of the Income-tax Officer. IT is not possible for this Court to say that the Income-tax Officer had no materials whathsoever for coming to the conclusion that the assessee had a separate set of question of law have been formulated in the application before us they are really repetitions of the one question whether-