COMMISSIONER OF INCOME TAX WEST BENGAL II Vs. ANUSUYA DEVI

JUDGEMENT

(1.) THE following Judgment of the court was delivered by

(2.) ONE Amritlal died on 18/10/1944. For the assessment year 1945-46 his estate was assessed to tax on a total income of Rs. 22,160.00 from salary and other sources. In January 1946, Anusuya Devi widow of Amritlal encashed high denomination notes of the value of Rs. 5,84,000.00 , and made a declaration as required by the High Denomination Bank Notes (Demonetisation) Ordinance, 1946 that: `A sum of Rs. 5,84,000.00 in notes were made over and/or directed to be made over by the declarant's deceased husband Amritlal Ojha at Rajkot in April, 1944, sometime before his death for the benefit of declarant and her 8 minor sons.`

(3.) IN her application for stating a case to the High court on eleven questions set out therein Anusuya Devi asserted that in her declaration under s. 6 of the High Denomination Bank Notes (Demonetisation) Ordinance, 1946, she had given information pursuant to the queries as follows : <FRM>JUDGEMENT_779_AIR(SC)_1968Html1.htm</FRM> The tribunal rejected the application. The High court of Judicature at Calcutta however directed the INcome-tax Appellate tribunal to state a case on the following question : `Whether the tribunal erred in law by basing their decision on part of the evidence ignoring the statement made as regards the withdrawal of Rs. 4,94,000.00 by 494 pieces of Rs. 1,000.00 notes from the bank?`