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1963 (1) TMI 45 - SC - Income TaxWhether the amount of Rs. 1,38,000 came out of the savings or withdrawals made by the appellant from her several businesses or was income from undisclosed sources? Held that:- Appeal allowed. Set aside the order of the High Court by which it summarily rejected the application for a reference under section 66 of the Act - direct the High Court to do what it should have done under section 66(2) namely, to require the Appellate Tribunal to state a case on the three questions of law referred to in this judgment and refer them to the High Court for decision.
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