1961 (1) TMI 12

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed ; and to seek for other material is tantamount to saying that a statement made by an assessee is not material on which a finding can be given. In our opinion, the Tribunal having believed the assessee's statement, there was an end of the matter in so far as that fact was concerned, and if the finding was based upon a statement which was good material on which it could be based, no question of law really arose. However, treating the question as one of law, the answer is irresistible that there was material, viz., the statement of the assessee believed by the Tribunal, on which the finding could be given. the answer given by the High Court must be set aside, and the question answered in the affirmative. Appeal allowed. - - - - - Dated:- .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n the account books in the name of the assessee's father was explained as being in accordance with Marwari custom. In the pass book of the assessee, there was a withdrawal of Rs. 1,00,000 after a few days, and the assessee explained that the amount was given away to Messrs. Birla Brothers for purchasing a colliery. The Income-tax Officer did not accept this explanation, and treated this amount as income of the assessee from some undisclosed source. The order of the Income-tax Officer was confirmed by the Appellate Assistant Commissioner. On further appeal to the Tribunal, the explanation was accepted, and the amount was ordered to be excluded. The order of the Tribunal is extremely brief, and may be quoted in extenso : " The only poin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd (e) if he was examined in fact but no record of the examination was made, whether it is possible for the members who heard the appeal to remember what he had said. " This supplementary statement of the case was submitted by the original Judicial Member and an Accountant Member, who had not heard the appeal. They consulted the previous Accountant Member, and stated that he had agreed with what was stated in the supplementary statement. It is needless to say that the Tribunal was somewhat vague in its replies to the questions which had been put ; but they sent for the assessee again and examined him as to what had transpired at the hearing a year and a half earlier, and enclosed a copy of the statement. The High Court, after examinin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X