TMI Blog1962 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts, as they emerge from the statement of the case, are as follows: The assessee is a Hindu undivided family and carries on sarrafa business, purchase and sale of gold and silver bullion, purchase and sale of silver ornaments in the name and style of Nathu Ram Premchand. For the accounting year ending November 11, 1947, the relevant assessment year being 1948-49, the assessee submitted a return showing an income of ₹ 4,824 in the sarrafa business, and ₹ 1,030 as income from truck business. In the books of accounts there was a credit entry of ₹ 10,000 in the name of one Banarasidas, the brother-in-law of Premchand, who is the son of Nathu Ram, the karta of the Hindu undivided family. The Income-tax Officer treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: The grounds relate to the addition of ₹ 10,000 credited to the name of Banarasidas, brother-in-law of Premchand, s/o Nathuram, the head of the family, as income of the assessee from undisclosed sources. In spite of the assessee having taken dasti summons for production of Banarasidas, he was not produced. In the absence of any proof the department had but to assess the assessee on this item. We, therefore, refuse to interfere on this ground. It appears that Banarasidas was examined not in the assessment proceedings giving rise to this reference but in those relating to the assessment of Banarasidas. Section 37(1) of the Act confers on the Income-tax Officer, the Appellate Assistant Commissioner, the Commissioner and the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has intentionally avoided service, it may issue a proclamation requiring him to attend to give evidence or to produce the document at a time and place to be named therein; and a copy of such proclamation shall be affixed on the outer door or other conspicuous part of the house in which he ordinarily resides. (3) In lieu of or at the time of issuing such proclamation, or at any time afterwards, the court may, in its discretion, issue a warrant, either with or without bail, for the arrest of such person, and may make an order for the attachment of his property to such amount as it thinks fit, not exceeding the amount of the costs of attachment and of any fine which may be imposed under rule 12: Provided that no Court of Small Causes s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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