COMMISSIONER OF INCOME TAX Vs. MOHAN LAL AGRAWALA

JUDGEMENT

(1.) IN these references under Section 256(1) of the INcome-tax Act, 1961 (hereinafter referred to as " the Act"), relating to the assessment years 1966-67 and 1967-68, the INcome-tax Appellate Tribunal, "A" Bench, Patna, has referred the following question of law to this court:

(2.) THE assessee filed original return on August 8, 1967, showing his total income at Rs. 13,668 relating to the assessment year 1966-67 and the assessment was completed on August 11, 1967. Later on, the Department issued notice under Section 148 of the Act on receipt whereof the assessee filed return on December 4, 1970. showing the total income at Rs. 26,728.

(3.) THE question referred to this court in these two references is answered in the negative, i.e., in favour of the Revenue and against the assessee. THE references are accordingly disposed of but there would be no order as to costs, in view of the fact that there has been no appearance on behalf of the assessee.