Monjula Bose, J. - (1.) In this reference under Section 256(2) of the Income-tax Act, 1961, the Tribunal, as directed, has referred the following question of law for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal's finding that the assessee has failed to discharge the onus of establishing the identification of C.B. Singh and Vandana Sales Corporation to whom commission was alleged to have been paid is contrary to the evidence on record or is otherwise unreasonable."
(2.) The facts which are material and the proceedings leading up to this reference are as follows :
(3.) Mather & Platt (India) Ltd., the assessee, carries on the business of manufacture and supply of, inter alia, food processing and other machinery. In the year 1974, the assessee sold and supplied to the Punjab State Co-operative Supply and Marketing Federation Ltd., M/s. Canners (India) Ltd. and the United Co-operative Distillery Ltd. certain machinery. The said transactions were effected by the assessee, respectively, through three commission agents, viz., Mintop Corporation of New Delhi, C.B. Singh of Lucknow and Vandana Sales Corporation of Bombay. The assessee paid commission to the said commission agents. The Mintop Corporation was paid Rs. 1,89,980, C.B. Singh was paid Rs. 20,038 and Vandana Sales Corporation was paid Rs. 17,832.;