9911796707
TMI Blog1985 (11) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer in proceedings under section 144B of the Act. It was urged by counsel for the petitioner that as a result of section 144B of the Act having been amended, the Income-tax Officer after October 1, 1984, had to pass an order on his own and not on the basis of any direction obtained from the Inspecting Assistant Commissioner. In the instant case, since the Income-tax Officer had passed the order after receiving the directions of the Inspecting Assistant Commissioner of Income-tax under section 144B of the Act, on January 10, 1985, the order was apparently illegal, having been passed after October 1, 1984. According to counsel for the petitioner, the Commissioner of Income-tax committed a manifest error of law in not accepting his submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the locker jointly in the name of the petitioner and his wife on July 22, 1981, did not belong to the petitioner and was held on trust by his wife and the Commissioner of Income-tax has committed an error in holding that the petitioner was the owner of the said gold bar. In this, connection, reliance has been placed on an affidavit said to have been filed by the wife of the petitioner asserting that the gold bar was held by her on trust. The finding recorded by the Commissioner of Income-tax that the gold bar in question belonged to the petitioner is essentially a finding of fact based upon appraisal of evidence and, in our opinion, does not call for any interference under article 226 of the Constitution of India. It has been urged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sent on the date on which it purports to have been sent. Indeed the copy of the statement of the petitioner filed as annexure 11 to the writ petition indicates that the petitioner's wife was made a trustee in regard to the gold bar in question by Sardar Deva Singh, grandfather of the petitioner in the year 1955. This statement further indicates that this trust was made orally. On the facts of the instant case, it is not possible to take the view that the finding of fact that the gold bar in question belonged to the petitioner as recorded by the Commissioner of Income-tax, is either perverse or suffers from any such error which may justify interference under article 226 of the Constitution of India. The order dated August 12, 1985, pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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