1972 (3) TMI 3

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..... ave from the order of the High Court of Calcutta, dismissing the assessee's application under section 25(3) of the Expenditure-tax Act. The material facts are as follows. The assessee claimed that he had expended a sum of Rs. 1,51,000 in the account year relevant to the assessment year 1960-61 for the marriages of his son and daughter. But, the Tribunal came to the conclusion that he must have s .....

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..... under section 25(3) of the Expenditure-tax Act. The High Court partly allowed the application of the assessee under section 66(2) of the Indian Income-tax Act and called upon the Tribunal to submit the question whether there was any material before the Tribunal to come to the conclusion that the assessee had any income from undisclosed sources. But when it came to the assessee's application under .....

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..... r ? 2. Whether the conclusion of the Tribunal that in addition to the expense of a sum of Rs. 1,51,000 admitted by the assessee, a further expense at a lump figure of Rs. 1,00,000 has been incurred on account of the marriage expenses was based on conjectures, suspicions and surmises and on a failure to consider the relevant evidence on record ? " The Tribunal will submit these questions with a .....

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