COMMISSIONER OF INCOME TAX Vs. ISHTIZQ HUSSAIN

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Delhi Bench, has referred the following question of law for the opinion of this court under Section 256(1) of the Income-tax Act, 1961, at the instance of the Commissioner of Income-tax, Lucknow :

(2.) THE assessee was a partner in two firms, namely Janta Ice and Cold Storage, Moradabad, and Swantantra Grin Nirman Rastriya Udyog, Moradabad. In the assessment year 1971-72 two additions of Rs. 61,500 and Rs. 60,000 were made to the income of the assessee as income from undisclosed sources, respectively, under the heads (i) agricultural account, and (ii) Smt. Mukhtary Begum. Likewise in the assessment year 1972-75 an amount of Rs. 20,000 was added as income from undisclosed sources under "Agricultural account". On appeal to the Income-tax Appellate Tribunal in due course, on the quantum side, the amount of Rs. 60,000 under the head "Smt. Mukhtary Begum" assessed in the assessment year 1971-72 was deleted. However, the addition of the other amounts was upheld in both the assessment years.

(3.) WE have heard learned counsel for the parties.