SHRI CHIMANLAL HARGOVINDDAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN my opinion, this Reference raises a pure question of fact into which we are not entitled to go. The Tribunal's view in regard to the same being binding on us, the question propounded on this Reference must be answered against the assessee. the question before us is not whether mere book entries can effect a partition in law. the question as framed disguises the real question that arises in this Reference which is, whether there is satisfactory evidence to prove the alleged partial partition. That is purely a matter of appreciation of evidence from which a conclusion of fact would have to be drawn one way or the other. The Tribunal has arrived at its own conclusion in regard to the same in paragraph 7 of its order dt. 21st April, 1965. Its conclusion is that there is "no satisfactory evidence of any partial partition", and that conclusion is set out in paragraph 11 of the Statement of the Case. Though no such question has been referred to us, it may be stated that the Tribunal's conclusion on that point cannot be said to be perverse. IN fact it appears to me to be a correct conclusion, but as this Court is not concerned with questions of fact, I would answer the question referred to us against the assessee without going into the merits. I am somewhat surprised that Mr. Dastur should have persisted in arguing this Reference at some length as it was an ordinary appeal on facts. I do not propose to discuss the authorities cited before us by Mr. Dastur, as the decision of a question of fact cannot be governed by authority.

(2.) IN deference to Mr. Dastur who has argued the Reference at some length, my brother Desai will, however, deal briefly with his arguments and with the authorities cited by him. per desai j. :

(3.) THE Tribunal thus came to the conclusion that the decision given by the AAC in favour of the assessee was wrong. It allowed the Department appeal and restored the decision of the ITO regarding inclusion of interest amounts in the total income of the assessee.