ADDITIONAL COMMISSIONER OF INCOME TAX Vs. PRASADI SAO RAJENDRA PRASAD

JUDGEMENT

(1.) PURSUANT to the direction of this court by order dated July 15, 1974, a reference has been made by the Income-tax Appellate Tribunal, Patna, under Section 256(2) of the I.T. Act, 1961 (hereinafter referred to as "the Act"), for the opinion of this court on the following question of law:

(2.) A statement of the case has been submitted by the Tribunal which will speak out the facts on record in respect of the assessment year 1964-65. The assessee filed a return disclosing an income of Rs. 1,110 only. The ITO determined the total income at Rs. 25,610 which was reduced in appeal to Rs. 23,610. The addition was made for an amount of Rs. 22,500 which represented cash credits in the names of four partners of the assessee-firm as follows:

(3.) WITH regard to the question of proof necessary for the assessee to displace the onus, it has been laid down that the question of proof would be that required in a civil case, namely, preponderance of probability. In that regard, Untwalia C.J. has said at p. 462: