1934 (6) TMI 40

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..... ndi Cantonment, asked the Commissioner of Income Tax to make a reference to the High Court for decision of certain questions alleged to be questions of law which he stated arose in connection with the assessment. The Commissioner refused to do so and the petitioner has applied for a mandamus. The facts are as follows:-The Income Tax Officer estimated ₹ 4,000 as the income from the sale of s .....

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..... d but the Assistant Commissioner found after going into the books that this statement was incorrect and that as a matter of fact purchases had been made during the year and no account of them kept. He therefore held in connection with the second hand tyres and tubes business that the method of accounting adopted was such that the true income could not be ascertained there-from and that the Income .....

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..... ed to refer the case as no question of law arose. On the above fact it seems to us that this application must fail. It was held by a Bench of this Court in Gokal Chand Jagannath v. Commissioner of Income Tax, Punjab, that under the proviso to Section 13 the Income Tax Officer is the sole arbiter on the question of the possibility of deducing the income, profits and gains of the assessee from the .....

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