Anand, J. - (1.)THE petitioner seeks a direction to respondent No. 2 to refer the two questions of law enumerated in para 8 of the petition to this court for opinion.
(2.)THE assessee, proprietor of La Bela, Restaurant, Srinagar, opened his account with the Laxmi Commercial Bank on June 1, 1957, with a cash deposit of Rs. 4,763.81, This was followed by two further deposits of Rs. 4,700 on June 4, 1957, and Rs. 10,000 on July 5, 1957. In the subsequent financial year, there were two more cash deposits of Rs. 20,532.59 on June 11, 1958, and Rs. 29,000 on July 5, 1958. THE explanation regarding the source of these deposits (made in 1957, 1958) was disbelieved by the ITO and an amount of Rs. 19,643 (for the financial year 1957) and Rs. 49,532 (for the financial year 1958) were added to the income of the assessee for the assessment years 1957-58 and 1958-59, as income of the assessee from "undisclosed" sources. THE assessee preferred an appeal against the said order of the ITO before the AAC, Income-tax, Jammu Range, Jammu, who rejected the same. A further appeal before the I.T. Appellate Tribunal, Amritsar Bench, also failed.
Before the ITO, the assessee explained that the deposits in 1957 and 1958, had been made from the following sources :

"1. Cash received at the time of the marriage of the petitioner--Rs. 12,500.

2. Sale proceeds of jewels and ornaments--Rs. 10,516.

3. Amount received from Shri Jai Narayan and from past savings--Rs. 20,000."

Explaining further, the assessee stated that Rs. 10,000 were received by him from his father-in-law at the time of his marriage and Rs. 2,500 were collected as "Hathdari" at the time of doli. He produced a confirmation certificate from his father-in-law, dated October 2, 1962, in support of this explanation.

(3.)REGARDING the sale of jewellery, the assessee stated that he had received 55 tolas of gold, in ornaments, from his father-in-law at the time of marriage and, subsequently, had received a gift of jewellery from Smt. Sat Bahri, who treated him as her own son.
So far as the amount of Rs. 20,000 received from Shri Jai Narayan and past savings were concerned, the explanation of the assessee was that he had obtained a loan from Shri Jai Narayan to purchase a hotel, but since the deal did not go through, he deposited the amount in the bank, and had also saved up some amount from his known sources of income.