RAM RATTAN PREM NATH R B Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal has referred the following two questions at the instance of the assessee for the opinion of this Court.

(2.) THE assessee is a partnership firm consisting of Rai Bahadur Ram Ratan and his son Prem Nath. It carried on the business of canteen contractors. THE statement of the case submitted by the Tribunal mentions that the account books maintained by the assessee were never accepted by the Income Tax Officer and the income was assessed by applying a flat rate over the turnover disclosed by the assessee.

(3.) THE assessee challenged the orders of re-assessment for the aforesaid three years in appeal before the Appellate Assistant Commissioner. THE Appellate Assistant Commissioner directed the Income Tax Officer to give the assessee a further opportunity to adduce evidence, and thereafter to submit a report. Upon the final hearing of the appeals, the Appellate Assistant Commissioner reduced the additions made by the Income Tax Officer. This occasioned a number of appeals before the Income Tax Appellate Tribunal, by the assessee as well as the Income Tax Officer. By separate orders in respect of the three assessment years the Tribunal allowed the assessee's appeals in part and dismissed the appeals filed by the Income Tax Officer. THEreafter the instant reference has been made.