1934 (6) TMI 40

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....di Cantonment, asked the Commissioner of Income Tax to make a reference to the High Court for decision of certain questions alleged to be questions of law which he stated arose in connection with the assessment. The Commissioner refused to do so and the petitioner has applied for a mandamus. The facts are as follows:-The Income Tax Officer estimated ₹ 4,000 as the income from the sale of se....

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.... but the Assistant Commissioner found after going into the books that this statement was incorrect and that as a matter of fact purchases had been made during the year and no account of them kept. He therefore held in connection with the second hand tyres and tubes business that the method of accounting adopted was such that the true income could not be ascertained there-from and that the Income T....