1975 (9) TMI 46

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....1 (hereafter referred to as " the Act "), for a direction to the Appellate Tribunal to state a case and refer the following question for opinion of the court : " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in deleting the inclusion of Rs. 8,000 as income from undisclosed sources and the findings arrived at are vitiated ?" The assessee is an individua....

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....d both the amounts as income from other sources. The Appellate Assistant Commissioner sustained the additions. In further appeal before the Tribunal, it was held : " With reference to the amount standing in the name of Sri Amarjit Singh, there is no evidence that the amount had been invested by the assessee in her minor son's name. The fact that the grandfather had plied a truck in Iran and thu....

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....n the name of Sri Amarjit Singh. With regard to Rs. 8,000, the plea of the assessee about the proceeds of the truck was raised before the Income-tax Officer but in the absence of any contemporaneous evidence regarding the ownership of the sale price of the truck, the explanation was rejected. Looking to the status of the assessee and the fact that she had a truck a certified copy wherefor has been....