RAJA MOHAMMAD AMIR AHMAD KHAN Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an income-tax reference which has come to this court on a requisition on application under section 66(2) of the Act. The questions which have been referred for the opinion of the court ar :

(2.) WHETHER there were materials to justify the assessment èof Rs. 9,45,000 as income of the assessee from undisclosed source in respect of the assessment year 1942-43?

(3.) THE Income-tax Officer and the Appellate Assistant Commissioner both also held that proceedings under section 34 were valid. This view was upheld by the Income-tax Appellate Tribunal also in further appeal.