1941 (9) TMI 11

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....zzlement the whole income of the year 1935-36 was written off. That is to say, the embezzlement was treated as a loss, which could be set off against income. The embezzlement was, no doubt, substantially more than the income of that year. In a subsequent year a sum is found to have been recovered in respect of that embezzlements, and it seems to me that the assessee, having alleged that the emb....

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....of the Commissioner of Income Tax, Bombay, Sind and Baluchistan dated and eighteenth day of June one thousand nine hundred and forty one arising out of the order of the Appellate Assistant Commissioner of Income Tax S. D. Belgaum, in the above matter dated the twentieth day of June one thousand nine hundred and thirty nine on the ground mentioned in the application of the above named assessee the ....