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Judgment
MANOHAR LALL, J. - In pursuance of the order passed by this court on the April 24, 1942, the Commissioner of Income Tax has restated the case in which he points out that he is now satisfied, after examining the books of the East Khas Jharia Colliery Company, Limited, that the price of 33,680 tons of coal received by the assessee was Rs. 1,09,284. Therefore, the additional sum for which the assessee should have been taxed is not Rs. 67,360 but Rs. 41,924. This was the statement of the case made by the Commissioner on the May 15, 1942. Thereafter another Commissioner succeeded to the office; but he, on examining the records, was satisfied that the contention of the assessee that a deduction from this sum at the rate of six annas a ton for the expenses of the dispatch of coal should have been allowed. Accordingly this Commissioner on September 1, 1942, made a report to this Court submitting that the addition of profits should be Rs. 29,294. and not Rs. 41,924.
The assessment on the assessee must, therefore, be reduced by a sum of Rs. 38,576, that is to say, the addition which will be made over and above the figure returned by the assessee under this head will be Rs. 29,294.
As the assessee has succeeded to a large extent in his submissions he is entitled to the costs of the two hearings before this Court. The hearing fee is assessed at two hundred rupees. The assessee is also entitled to the sum of one hundred rupees which he has deposited as fee in order to enable him to make a reference to this Court.
HARRIES, C.J. - I agree
Assessment reduced.