RANI BHAWANI DEVI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE above Civil Misc. Application No. 172 of 1962 was not listed for hearing before us yesterday when we took up I.T. Reference No. 287 of 1960 for hearing. At the request of learned counsel for the assessee we had the papers of Civil Misc. Application No. 172 of 1962 called from the office and accepted the request of the learned counsel to hear this application also along with the reference. Sri Gopal Behari, learned counsel for the department, raised no objection to the adoption of this course.

(2.) THE reference has been made under section 66(1) of the Income-tax Act. THE questions referred to this court are :

(3.) THEN we come to the assessment year 1948-49. In that year Bhagirath Malla filed a return of his income showing therein an income of Rs. 10,687. There is nothing to show how this figure of Rs. 10,687 was arrived at. It may be that it represents the amount of interest which might have accrued on his share of the deposit in that year. After filing this return he appears to have made a representation to the Income-tax Officer that the return had been filed by him by mistake, whereupon the Income-tax Officer made the following note :