1934 (6) TMI 40 - HC - Income Tax

Summary

The assessee requested the Commissioner of Income Tax to refer certain questions to the High Court, but the Commissioner refused. The Income Tax Officer assessed the petitioner's income from second-hand tires and money-lending business based on inadequate accounting methods. The Commissioner held that no legal question arose and refused to refer the case. The High Court dismissed the petition, stating that the income-tax authorities acted on sufficient evidence, and no legal question was present. Application dismissed.