S. D. SACHDEVA Vs. COMMISSIONER INCOME TAX, PATIALA.

JUDGEMENT

(1.) THE following question of law has been referred for our opinion by the Income Tax Appellate Tribunal, Delhi Bench

(2.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the provisions of Sec. 34(1)(a) were rightly invoked ?

(3.) THE assessee is an individual. The assessment year is 1954 -55. The previous year ended on 31st March, 1954. The assessee was assessed on 31st March, 1959, under Sec. 23(3) of the Income Tax Act, 1922, on a total income of Rs. 99,475, which included Rs. 48,802 as income from other sources. This assessment was not accepted by the assessee and ultimately his total income was determined at Rs. 14,597.