LAWS(RAJ)-1971-12-14

UDAIPUR DISTILLERY COMPANY Vs. COMMISSIONER OF INCOME TAX

Decided On December 07, 1971
UDAIPUR DISTILLERY COMPANY Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THIS is a reference under Section 66(1) of the Indian Income-tax Act, 1922 (hereinafter called " the Act"), made by the Income-tax Appellate Tribunal, Delhi Bench "C ", at the instance of the assessee.

(2.) FACTS relevant for answering the question referred to us are these:

(3.) ACCORDING to the statement of case, in paragraph (4) there are 5 items which go to make the total of Rs. 3,11,297. This is incorrect. From the order of the Appellate Assistant Commissioner dated April 16, 1960, paragraph No. 2, as well as from the order of the learned , Tribunal, dated March 20, 1962, paragraphs 14, 15, 16 and 17, there are six items for the assessment year 1945-46 which require consideration. They are: (a) Rs. 35,615, (b) Rs. 9,000, (c) Rs. 2,000 and Rs. 1,000, (d) Rs. 14,919, (e) Rs. 2,55,313 and (f) Rs. 23,450. Their total comes to Rs. 3,41,297. We are dealing with these items separately.