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TMI Blog1968 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.f 40,378. His appeal resulted in enhancement of the total income to Rs. 94,905. The Tribunal confirmed that order and dismissed the assessee's further appeal. In the course of its order, the Tribunal observed " unexplained cash credits to the extent of Rs. 60,051 " and stated that they did not represent genuine liability. On that basis, according to the Tribunal, the total income amounted to Rs. 1,00,429. Its order was dated November 27, 1959. The Income-tax Officer on the view that there was a finding by the Tribunal in respect of credits in the anamath accounts amounting to Rs. 60,051 which were spurious and unproved, reopened the assessment under section 34(1)(a) and (3) and reassessed on January 25, 1961, on a total foreign income o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Appellate Assistant Commissioner was called for. It is obvious, therefore, that, having regard to the scope of the appeal preferred by the assessee and the question the Tribunal was called upon to decide in disposing of it, its observation as to the unexplained cash credits amounting to Rs. 60,051 was but incidental to the question which it was necessary for it to decide in order to dispose of the appeal. Such an observation is not a finding within the meaning of the second proviso to section 34(3). . A " finding ", in the context, is the conclusion which the Tribunal has necessarily to reach so as to dispose of the appeal before it. We are of the view that the scope of the appeal not only with reference to what the appellant has as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the relevant year and thereby exclude that income from the assessment of the year under appeal. The finding in that context is that that income does not belong to the relevant year. He may incidentally find that the income belongs to another year, but that is not a finding necessary for the disposal of an appeal in respect of the year of assessment in question. " While so defining the scope of " a finding ", the majority in Income-tax Officer v. Murlidhar Bhagwan wan Das accepted as correct the earlier view of the Allahabad High Court in Pt. Hazari Lal v. Income-tax Officer, Kanpur that is to say, a finding would cover only material questions arising in a particular case for decision by the authority hearing the appeal, which, being n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mounted to Rs. 1,00,429 was necessary to arrive at that conclusion, so that the Tribunal could dismiss the appeal. It is no doubt true, that to determine whether Rs. 94,905 was excessive the Tribunal had to explore into the unexplained cash credits, and it had to do it in the nature of things with reference to all such unexplained cash credits which when totalled up came to a total income of Rs. 1,00,429. But that is only for the purpose of finding whether there was excessive fixation of the total income by the Appellate Assistant Commissioner, and that way the observation of the Tribunal was but incidental to that main question. We answer the question against the revenue with costs. Counsel's fee Rs. 250. - - TaxTMI - TMITax - Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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