TMI Blog1969 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment of the Calcutta High Court dated 12th September, 1963, in Income-tax Reference No. 81 of 1960. The assessee, Kamal Singh Rampuria, was born in December, 1935. His mother died within a week after his birth. Before her death she had executed a will by which she disposed of Rs. 5,00,000 received by her as a gift previously from her husband, Halash Chand Rampuria. She bequeathed by this will Rs. 1,00,000 to her daughter, Rs. 1,00,000 made up of various sums to charities and the balance of Rs. 3,00,000 was bequeathed to her son, Kamal Singh Rampuria. This sum of Rs. 3,00,000 was invested by the assessee in the firm of M/s. Hazarimal Hiralal and earned interest. Besides, the assessee's mother bequeathed to the assessee 1/6th share held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een taken to the application of section 34 before the Income-tax Officer but the objection was taken before the Appellate Assistant Commissioner who repelled it and held that the assessment under section 34 of the Act made by the Income-tax Officer was valid. The assessee appealed to Tribunal and contended that the Income-tax Officer was wrong in starting proceedings under section 34. It was contended that the Income-tax Officer knew that the income belonged to the assessee but had chosen nevertheless to assess it in the hands of the father and having done so it was not open to him after the decision of the High Court to initiate proceedings under section 34. The Tribunal rejected the argument of the assessee and held that the assessee had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the appellant. The relevant portion of the order of the Appellate Tribunal reads as follows : "For the assessment year 1945-56 with which we are now concerned, the old procedure of returning the income from the Bikaner Trading Company only was followed and the assessment was completed on April 30, 1946, the interest income being included in the hands of the father on February 28, 1950. No doubt, at the inception, the Income-tax Officer had put the assessee's guardian on the wrong end by taxing incorrectly interest income in his hands. So, to an extent, the assessee was justified in not returning this income, but in so far as the father had not chosen to take the assessment made on him but was contesting it by taking proceedings unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a court of appeal in a reference under section 66 of the Act and it is not open to the High Court in such a reference to embark upon a reappraisal of the evidence and to arrive at findings of fact contrary to those of the Appellate Tribunal. It is the duty of the High Court to confine itself to the facts as found by the Appellate Tribunal and answer the question of law in the setting and context of those facts. It is true that the finding of fact will be defective in law if there is no evidence to support it or if the finding is unreasonable or perverse. But in the hearing of a reference under section 66 of the Act it is not open to the assessee to challenge such a finding of fact unless be has applied for a reference of the specific quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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