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TMI Blog1940 (9) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 32,850. This included a sum of ₹ 17,051. He appealed and his appeal was dismissed by the Assistant Commissioner. He then applied for relief under Section 33 of the Act to the Commissioner, and he also prayed that the Commissioner should state a case and refer the same to us, formulating certain questions of law. The learned Commissioner of Income-tax, Central and United Provinces, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 17,051 from a lady by the name of Mst. Ram Pyari. In response to a notice issued under Section 23(2) of the Act the assessee appeared and said that the lady was his aunt and that he had received the money as a gift from her. Some other questions were put to the assessee and he was asked if he could give any other proof for the statement that the money was received as a gift and he replied in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of money were being received by the assessee from this very source and were suspiciously regarded by the predecessor of the present Income-tax Officer in former years, and the inference at which the Assistant Commissioner arrived was that there was a regular inflow of money year after year and therefore the assessee must have been carrying on a secret business which yielded income and profit. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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