HUKAM CHAND ULFATRAI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) . -

(2.) THE Income-tax Appellate Tribunal having declined the assessees application under section 66 (1) of the Indian Income-tax Act, 1922, this court by order dated 25th October, 1962, directed the Tribunal to refer the following questions under section 66 (2) of the said Act :

(3.) THE question thus recast is the question No. (1) mentioned already above. When the matter came up for hearing before this court, the Tribunal was directed to file an additional statement. THE necessity for additional statement appears to have been felt because, in the statement of case submitted appears to have been felt because, in the statement of case submitted by the Tribunal, no mentioned was made either of the fact of Manohar Lals affidavit or of the circumstances in which it was considered by the Tribunal. A supplementary statement of case having been sent by the Tribunal the matter has come up before us now for final disposal.