COMMISSIONER OF INCOME TAX Vs. TARA DEVI

JUDGEMENT

(1.) THE Tribunal, Jaipur Bench, Jaipur, drew up the statement of the case for the opinion of this Court on the following question:

(2.) THE facts are not in dispute. The assessee in her return of income for the asst. yr. 1977 -78, showed the income of Rs. 8,046. The assessment order was passed on 31st March, 1980 under Section 144 of the IT Act, 1961 (for short 'Act of 1961') on an income of Rs. 85,000. The assessee's case was reopened for the asst. yr. 1977 -78 and the fresh assessment order was made by adding an income of Rs. 27,320 being unexplained investment in house construction as income from undisclosed sources to the total income of Rs. 8,050 shown by the assessee. The assessee was, thus, assessed at the total income of Rs. 35,370 for the asst. yr. 1977 -78.

(3.) THE counsel for the Revenue would submit that without recording the categorical finding as to whom the amount of Rs. 27,320 belonged, the Tribunal was not justified in excluding the said amount. She relied upon the following judgments: