B.P. Jeevan Reddy, C.J. - (1.) THREE questions are sought to be referred in this application under Section 256(2) of the Income-tax Act, 1961. They are : "(a) Whether, on the basis of material available on the record, the Tribunal was right in law in holding that the Appellate Assistant Commissioner had the power to enhance the sale after relying on CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC) ? (b) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in adopting the safes estimated by the Sales Tax Tribunal in the absence of any independent inquiry by any income-tax authority ? (c) Whether the inferences drawn in sales tax proceedings on the basis of survey made in subsequent year in the abnormal circumstances are relevant and conclusive inferences for income-tax proceedings ?"
(2.) SO far as the first question is concerned, it is beyond dispute that the appellate authority does have the power to enhance the tax even in an appeal preferred by the assessee. It may be noted that the enhancement of income by the appellate authority in this case is under the same head of "Income". So far as the second question is concerned, it cannot be treated as a question of law. Undoubtedly, the order of the Tribunal is correct. In this case, it may be remembered, the account books of the assessee were rejected. Having rejected the account books, the assessing authority took into account the order of the Sales Tax Appellate Tribunal while arriving at the estimate of income. The order of the Tribunal cannot be said to be irrelevant. There is no rule of law that there must necessarily be some evidence other than the order of the Tribunal. Adequacy of evidence is not within our province. So far as the third question is concerned, it does not really arise from the facts of the case. The order of the Sales Tax Appellate Tribunal is based on a survey made no doubt subsequent to the assessment year, but the material which was considered pertains to the relevant assessment year.
(3.) THE petition is, accordingly, rejected.;