9911796707
TMI Blog1992 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... esentatives of the deceased assessee, under section 252) of the Income-tax Act, 1961, a direction is sought to the Tribunal to refer the following questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee cannot be considered as having established that the omission to show the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g receipts from producers. An entry in the page of the diary bearing the date September 5, 1967, had been made to the effect that, on August 9, 1977, a cheque for Rs. 30,000 had been received from Geo Pictures and that was deposited in the Federal Bank at Mount Road on August 9, 1977. On the facing page, bearing the date September 6, 1967, entries had been made for receipt of Rs. 10,000, Rs. 25,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it maybe that, in the course of the assessment proceedings, the assessee had readily agreed to the addition of the amount of Rs. 30,000 for the purposes of assessment. The materials available on record clearly show that though the assessee was aware of the receipt of the cheque for Rs. 30,000 on August 9, 1977, and also other amounts on July 30, 1977, August 29, 1977, etc., there had been an omi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see had received the sum of Rs. 30,000 and had deposited it in his account with the bank, he had not disclosed it. On the basis of the materials available on record, the Tribunal is right in concluding that the omission on the part of the assessee to disclose the sum of Rs. 30,000 for purposes of assessment was not accidental. We are satisfied that no referable question of law can be said to arise ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
