CIT Vs. BITHAL DAS MODI

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, Allahabad, has referred the following questions of law under section 256(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for opinion to this court: '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that there was neither any omission or failure on the part of the assessee to disclose the primary facts necessary for completing the assessment under section 147(b) nor there was any information in possession of the Income Tax Officer within the meaning of section 147 whereas it is a fact that the assessee had thrown his individual property into the common hotchpotch after 31 -12 -1969 and, thus, whole of the income arising from that property will be the individual income of the assessee ?

(2.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was justified in confirming the order of the Dy. Commissioner (Appeals), whereas it was a sufficient ground for invoking the provisions of section 148 on the basis of the above information ?' 2. The reference relates to the assessment year 1978 -79.

(3.) WE have heard Sri A.N. Mahajan, learned standing counsel for the revenue. Nobody has appeared on behalf of the respondent -assessee.