Benami ownership finding sustained where some material supported Tribunal's view that partnership income belonged to the assessee.

In a tax reference, a factual finding is not open to interference if it is supported by some material, and the court will not reappraise the sufficiency of evidence. The Tribunal's conclusion that the assessee's wife was his benamidar was sustained because the record showed circumstances such as the source of capital, ownership of properties funding the partnership, the wife's lack of withdrawals, the assessee's enjoyment of partnership benefits, and surrounding conduct pointing to benami ownership. On that material, the partnership income was rightly assessed in the assessee's hands and the reference was answered against the assessee.

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Issues: Whether the Tribunal's finding that the assessee's wife was his benamidar and that the partnership income was assessable in the assessee's hands was based on any material.

Analysis: In a reference under section 66(1) of the Indian Income-tax Act, 1922, the court will not reappraise the sufficiency of evidence if there is some material supporting the finding. The Tribunal relied on several circumstances, including the source of the capital, ownership of the properties said to have yielded the funds, the wife's lack of withdrawals from the firm, the assessee's enjoyment of the partnership benefits, and the surrounding conduct indicating benami ownership. Those circumstances were sufficient material for the conclusion reached by the Tribunal.

Conclusion: The finding that the wife was the benamidar of the assessee was supported by material and could not be disturbed; the partnership income was rightly assessed in the assessee's hands.

Final Conclusion: The reference was answered against the assessee, and the inclusion of the wife's share income in the assessee's assessment was upheld.

Ratio Decidendi: In a tax reference, a finding of fact is not open to interference if it is supported by some material, and the court will not examine the sufficiency of that material.

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