9911796707
TMI Blog1978 (4) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings for the assessment year 1959-60 (the relevant accounting period being the year 2015 R.N., covering the period March 29, 1958 to April 16, 1959), the ITO found that one S.K. Jalan and one Sudha Bai, being a son and a daughter of late K.D. Jalan, were married, respectively, in June, 1958 and February, 1959. The marriage expenses were shown in the books of the firm, Soorajmull Nagurmull, to be Rs. 15,000 and Rs. 10,000, respectively. The ITO considered the said expenses to be inadequate. He noted that no amount was debited for the purchase of jewellery or as expenses for decoration. Another sum of Rs.10,800 debited to the account of Shanti Devi Jalan in the books of the said firm stated to be for the purchase of jewellery for the daug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orities, it was noticed that the marriage expenses were grossly understated in the books of the firm. Where actual expenses were about Rs. 4,00,000, the amount debited was only Rs. 60,000. It was also pointed out that the estimate of the marriage expenses of two other daughters of late K.D. Jalan was, Rs. 2,00,000 each. The Tribunal did not accept that Rs. 25,000 and Rs. 10,800 were the only amounts spent for the said two marriages. The Tribunal found further that the estimate of expenses made by the ITO was reasonable and based on sufficient materials. The Tribunal, however, accepted that the said debit of Rs. 10,800 represented the amount spent for the purchase of jewellery for the daughter, and directed that the said amount should be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions in the judgment of Lord Radcliffe (at p. 592 of the report): " If a party to a hearing before Commissioners expresses dissatisfaction with their determination as being erroneous in point of law, it is for them to state a case and in the body of it to set out the facts that they have found as well as their determination. I do not think that inferences drawn from other facts are incapable of being themselves findings of fact, although there is value in the distinction between primary facts and inferences drawn from them. When the case comes before the court, it is its duty to examine the determination having regard to its knowledge of the relevant law. If the case contains anything ex facie which is bad law and which bears upon the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk that it is rather misleading to speak of there being no evidence to support a conclusion when in cases such as these many of the facts are likely to be neutral in themselves, and only to take their colour from the combination of circumstances in which they are found to occur. " Mr. Ajit Sen Gupta, learned counsel for the Revenue, has submitted on the other hand that even before the Tribunal the assessee did not try to raise any question challenging the findings of fact. He submitted that it was settled law that unless a reference was made to the High Court challenging the findings of fact arrived at by the Tribunal, the court would have no jurisdiction to go behind or question the statement of fact. In support of this contention, Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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