- (1.) By our Order, dated 12.02.1969, we directed the Income-tax Appellate tribunal to submit a supplementary statement of case "with regard to the point of time when the dividend warrants were delivered to the assessee". The tribunal has submitted a statement of case, and has observed that there is no information on record as to when the dividend warrants were handed over to the assessee in the absence of any evidence to show that the dividend warrants were handed over to the assessee within the years of account ending 30.06.1955 and 30.06.1956, it cannot be held that the, assessee is liable to pay income-tax on the dividends received by it. The burden of proving that an amount was taxable because it was received in the year of account lay upon the department, and in the absence of the information called for they are not liable to be taxed.
(2.) The appeals fail and are dismissed. There will be no order as to costs.;