LAKSHMAN PRAKASH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN compliance with the order of this court tinder Section 66(2) of the INdian INcome-tax Act, 1922, the INcome-tax-Appellate Tribunal, Delhi, has submitted this statement of the case with the following question of law for our decision :

(2.) THIS court directed the Income-tax Appellate Tribunal on 25th January, 1962, to submit a statement of the case on the question of law set out above. The Tribunal found that the entire correspondence between the assessee and the military authorities and the minutes of their meetings were not brought on record. It remanded the case to the Appellate Assistant Commissioner of Income-tax who allowed the parties to produce that material before him. On the basis of that material produced he submitted a remand report to the Tribunal. The Tribunal then submitted a statement of the case and made the remand report a part of the statement of the case. When the matter came up for hearing before another Bench of this court, it felt that the material which had been submitted along with the statement of the case was not on the record either of the Income-tax Officer or of the Income-tax Appellate Tribunal. Accordingly, this court returned that statement of the case and directed the Tribunal to draw up a fresh statement of the case based on the documents which were already on the record. The Tribunal has accordingly. submitted a supplementary statement of the case and it is this statement of the case which we have to consider.

(3.) WE, accordingly, answer the question by saying that the profit of Rs. 43,582 accrued to the assessee on 28th January, 1946, and was thus assessable in the year 1946-47. The assessee is entitled to costs which we assess at Rs. 200.