1981 (1) TMI 275

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....GMENT S. P. Goyal, J.-The following two questions have been referred by the Tribunal to this Court under s. 256(1) of the IT Act, 1961 : (1) Whether on the facts and circumstances of the case, the Tribunal's finding to the effect' (i) that Shri Sampuran Singh and Shri Boota Ram were not men of means. (ii) that they did not respectively own 40 acres and 20 kilas of land, and ....

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....h Bank Drafts dt. 12th March, 1970 and 26th March, 1970. The two donors were examined by the ITO who stated that the source of their income was agricultural land owned by them which was stated to be 40 and 20 standard acres respectively. Their statements were not accepted by the ITO and the amount of Rs. 20,000 was added as income of the assessee from undisclosed sources. The order of the Assessin....

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....he copies of the Jamabandi it is proved that Sampuran Singh along with his two brothers had purchased 30 acres of land from Dalip Singh but there is nothing in the Jamabandi to show as to when this purchase was made. Consequently there is no proof on the record that Sampuran Singh was the owner along with his brothers of any land in the year when he made the advance to the assessee. That apart, 30....

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....00. Consequently even though the two donors are proved to be the owners of some land yet the copies of the Jamabandi do not furnish any proof regarding their annual income or that they were men of means. Accordingly, Question No. 1 except to the extent of ownership of land is answered in the negative. 4. In view of the answer to Question No, 1, the second question need not be answered. However,....