RANI BHUBNESHWARI KUAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) -

(2.) THIS is a reference made by Commissioner of Income-tax. Bihar and Orissa, under section 66 (3), Indian Income-tax Act, 1922.

(3.) THE Income-tax Officer further found that the statements and supplementary statements were not satisfactory and further that a portion of the assessees zamindari was not in her won possession but was leased out to Mukarraridars ho paid rents to her. In the statements filed before the Income-tax Officer no portion of this rent was shown as part of her non-agricultural income. It appears that portions of the lands leased out consisted of non-agricultural lands, and eventually the Income-tax Officer came to the conclusion that out of the total mukarrari rent payable to the assessee a sum of Rs. 2,000 represented the proportion of rent due for the non-agricultural lands. He accordingly added this sum of Rs. 2,000 to the income of the assessee which he had already found to be taxable.