1972 (3) TMI 3

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.... J.--This is an appeal. by special leave from the order of the High Court of Calcutta, dismissing the assessee's application under section 25(3) of the Expenditure-tax Act. The material facts are as follows. The assessee claimed that he had expended a sum of Rs. 1,51,000 in the account year relevant to the assessment year 1960-61 for the marriages of his son and daughter. But, the Tribunal came....

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....ndian Income-tax Act, 1922, as well as under section 25(3) of the Expenditure-tax Act. The High Court partly allowed the application of the assessee under section 66(2) of the Indian Income-tax Act and called upon the Tribunal to submit the question whether there was any material before the Tribunal to come to the conclusion that the assessee had any income from undisclosed sources. But when it ca....