- (1.) THIS is an application by Gokulchand on behalf of Messrs Tejpal Gokulchand under Section 66 (2) of the Income-tax Act.
(2.) THE applicant is a cloth dealer in Udaipur. His income was assessed by the income-tax Officer for the assessment year 1952-53, that officer did not accept the trading result based on the account books of the applicant, and added a sum of Rs. 10,000/- to the profits as shown in the account books on the ground that the profit disclosed was low, and there was no stock register. The applicant appealed to the Appellate Assistant Commissioner who upheld the order of the Income-tax Officer with the modification that he reduced the additional amount from Rs. 10,000/-to Rs. 7,000/ -. The applicant went up in further appeal to the Appellate Tribunal which upheld the decision of the Assistant appellate Commissioner. Thereafter, the applicant applied to the Appellate Tribunal for stating a case to this court. That application was, however, dismissed. Consequently the applicant has come to this Court under Section 66 (2) of the Income-tax Act, and prays that the appellate Tribunal be ordered to state a case with respect to the following three questions of law-- (1) Whether there was material before the tribunal to maintain an addition of Rs. 7000/- to the profit shown by the trading and Profit and loss account? (2) Whether under the facts and the circumstances of the case the application of the proviso to Section 13 of the Indian Income-tax Act, 1922 was legal? (3) Whether in view of fresh evidence adduced in the accounting period the tribunal was instituted in following the decision of the Assistant appellate Commissioner in the previous assessment regarding the annual letting value of the self-occupied houses of the assessee and not giving a fresh decision upon the merits of the case?
(3.) NO one has appeared on behalf of the Commissioner of Income-tax to oppose the application.;