1946 (1) TMI 15 - HC - Income Tax

Summary

The assessee applied under Section 66(2) of the Income-tax Act for the Income-tax Tribunal to state a case, but the Tribunal refused as no question of law arose. The assessee failed to provide sources for considerable credits in bank accounts, leading to an assessment of &8377; 26,590. The High Court upheld the Tribunal's decision, stating it was a pure question of fact. The application was dismissed.