Rallia Ram Munshi Ram vs Commissioner of Income Tax

Gokal Chand Mital, J.—The Tribunal, Chandigarh, decided the appeal of the revenue, vide its order dated 30-12-1977, and partly allowed the appeal of the revenue in regard to four credits relating to Dalip Singh, Fateh Chand, Mangat Ram and Nand Ram Daulat Ram. The assessee filed an application u/s 256(1) of the income tax Act, 1961 (''the Act'') before the Tribunal to claim reference on three questions. The Tribunal vide its order dated 25-7-1978, referred only one question for opinion of this Court which i3 to be decided in income tax Reference No. 91 of 1978. The assessee filed income tax Case No. 24 of 1979 in this Court u/s 256(2) to seek mandamus for reference of the remaining questions.

After hearing the learned counsel for the parties and on consideration of the matter, we are of the opinion that the following question of law does arise : "Whether, on the facts and in the circumstances of the case, there was any material on record to hold that the credits appearing in the accounts of Dalip Singh, Fateh Chand, Mangat Ram and Nand Ram Daulat Ram were rightly and lawfully treated to be the assessee''s income from undisclosed sources ?" Accordingly, the Tribunal is directed to send the supplementary statement of the case with additional relevant material within six months so that it is heard and decided with income tax Reference No. 91 of 1978. On the peculiar facts of this case, printing of the paper- book is dispensed with and only typed material be submitted to avoid delay. The application filed u/s 256(2) stands allowed in the aforesaid terms.