HUKUMCHAND MAROTHI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS appeal has been filed against the order of the Income-tax Appellate Tribunal rejecting an application filed by the appellant under section 254 of the Income-tax Act, 1961.

(2.) THE appellant filed a return of income showing income from profession at Rs. 11,276 and interest income was shown at Rs. 14,538. THE Assistant Commissioner of Income-tax assessed the income at Rs. 3,34,614. An appeal was filed before the Commissioner of Income-tax (Appeals). THE appellant submitted that the Hindu undivided family had agricultural land and substantial income from it besides he claimed income from profession, N. S. C. and bank interest and that the family settlement documents in which the said agricultural land was received on partition. Before the appellate authority it has been submitted that the return was submitted in which a bank certificate was filed showing F. D. R. of Rs. 5,500 in the name of his married daughter, Smt. Mamta Mehta.

(3.) UNDER section 254(2) a rectification application can lie only with respect to an error apparent on the face of the record. We find that various reasons were adopted by the Income-tax Appellate Tribunal to make the addition of Rs. 5,500 which we have quoted above.