Remand for determination of the source of commission and related receipts, with a supplementary statement of case ordered.

The HC remanded the reference to the Income Tax Appellate Tribunal, Indore, directing it to determine, after giving both parties an opportunity of hearing, the source of the commission and related receipts. The Tribunal was required to submit a supplementary statement of case within four months, and the matter was to be listed again after receipt of that statement.

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Outcome: The reference was not answered on merits and the matter was sent back to the Appellate Tribunal to record findings and submit a supplementary statement of case after affording an opportunity to the parties.

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