COMMISSIONER OF INCOME TAX Vs. MALTIDA FERREIRA SMT

JUDGEMENT

(1.) THIS is a reference under section section 66(1) of the Indian Income -tax Act, 1922, and the following question has been referred to us by the Income -tax Appellate Tribunal :

(2.) ALTHOUGH the statement of case refers to four assessment years, we are really concerned with the two years 1956 -57 to 1957 -58 only, the corresponding accounting period being the years ended on 31st March, 1956, and 31st March, 1957, respectively.

(3.) THE income from this property, Ferreira mansion, was, without being assessed, in the hands of the assessee (i.e., Dr. Ferreira's wife) up to the assessment year 1949 -50. It was contended that this was on account of a misunderstanding on the part of Dr. Ferreira that only one assessment was to be made on the income of the husband and wife and there was also a mistake on the part of the Income -tax Officer and the assessee. Affidavits were filed before the revenue authorities and the case of Dr. Ferreira was accepted, and from 1950 -51, the income from the property was being assessed as that of Dr. Ferreira. The order of assessment, a portion of which has been extracted by the Tribunal, clearly indicates that after verification the claim of Dr. Ferreira that there had been a misunderstanding and a mistake has been accepted and found to be correct.