COMMISSIONER OF INCOME TAX Vs. RATILAL POPATLAL SHAH

JUDGEMENT

(1.) It would appear in this matter that the assessee had addressed a latter to the Prothonotary & Senior Master on 1-10-1983, that the assessee is unable to appear in the matter. Original letter sent to the Prothonotary does not appear to have been received by him but we have been shown a copy of the same received by the department from the concerned Income Tax Officer. Under the circumstances we may proceed in the absence of the assessee as it would appear that the question referred to us will have to be answered in the assessee's favour.

(2.) The question referred to us by the Tribunal, Poona Bench, Poona is as under :

(3.) The ITO in his assessment order for the asst. yr. 1970-71 added an amount of Rs. 2,806 which was described as 'charity account' (Laga) Aggrieved by this addition the assessee carried the matter before the AAC, Kolhapur Bench, who accepted the contention of the assessee in view of the decision of the Allahabad High Court in the case of Bijli Cotton Mills v. CIT, U.P. (1970) 76 ITR 194 (All). The Officer carried the matter to the Tribunal but the Tribunal upheld the AAC's decision.