1942 (4) TMI 22

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....t before us is a Hindu undivided family dealing in gain, money-lending and commission agency business. The assessment year in which is in dispute in these proceedings is 1938-39. In compliance with a notice a return was made by the assessee to the effect that his income for the previous year was ₹ 6,000 odd. The Income Tax Officer was not satisfied with the correctness of this return and, th....

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....eal to the Assistant Commissioner and there was also an application to the Income Tax Officer under Section 27 of the Act. The Income Tax Officer rejected the application under Section 27 of the Act. The assessee filed an appeal against that order as well. The position, therefore, was that there tow appeals before the Assistant Commissioner, one against the order under Section 23 (4) and another ....

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....that an application has been filed before us under Section 66 (3) of the Act. We have Heard Mr. Malik at length and we find that the only question which is involved in these proceedings is the question whether the Income Tax Officer was justified in his opinion that the assessee has another set of account book which he did not produce before the Income Tax Office. The matter was pre-eminetly withi....