G TOPI SAHEB Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Three questions are stated for our opinion by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961. They are :

(2.) The assessee filed income-tax returns for the assessment years 1964- 65 to 1973-74 simultaneously on 9/10/1974. On Oct 10/10/1974, he filed the return for the assessment year 1974-75 with which we are concerned in this reference. In this return, he disclosed an income of Rs. 23,300 from tailoring business, business in cloth cut-pieces and money-lending. He also disclosed an agricultural income of Rs. 15,000 for the purpose of rate.

(3.) The filing of the returns suddenly on October 9 and 10, 1974, was the result of a notice issued under section 139(2) by the Income-tax Officer on 25/09/1974, for the assessment year 1974-75. This notice could not be served upon the assessee as he was involved in criminal cases and was also detained under the Maintenance of Internal Security Act. It is evident that he came to know of it. (He was detained on the ground that the was indulging in organizing the gambling known as "matka").