COMMISSIONER OF INCOME TAX Vs. TEJ KAUR

JUDGEMENT

(1.) THIS is an application by the revenue under Section 256(2) of the Income-tax Act of 1961 (hereafter referred to as " the Act"), for a direction to the Appellate Tribunal to state a case and refer the following question for opinion of the court :

(2.) THE assessee is an individual. THE relevant assessment year is 1964-65. While examining the accounts of the assessee, the Income-tax Officer found introduction of cash credits of Rs. 12,000 in all of which Rs. 4,000 stood in the name of Sri Amarjit Singh, a minor son of the assessee, and a sum of Rs. 8,000 in the assessee's own name on August I, 1963. THE assessee explained that Rs. 4,000 came as a gift to the grandson from Sri Attar Singh, who was plying trucks in Iran. In regard to the balance of Rs. 8,000, it was said to be the sale proceeds of a truck belonging to the assessee herself. It was further submitted that the assessee came from a respectable and wellplaced family and the explanation in relation to Rs. 8,000 should have been accepted.