9911796707
TMI Blog1957 (9) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was the Hindu undivided family which consisted of Virupaksha Chettiar and his two sons, Gopala Padmanabha and Vishnukantham. The vilasam adopted for the photographic business was that of the younger son, Vishnukantham, but it was managed by the elder son Gopala Padmanabha. The father does not appear to have had anything to do with the business, though admittedly the family was undivided. The De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stained the addition. The question that the Tribunal referred under section 66(1) of the Act was "whether there was any material for assessing the sum of ₹ 7,750 in the hands of the assessee." The reference came on for hearing before us, and by our order dated 8th February, 1957, we called for a further statement of the case from the Tribunal. We pointed out that there was no spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income of the year. In the absence of a specific direction from their Lordships to do so in these proceedings such a finding is also omitted to this reference." We fail to appreciate the significance of these remarks. We required the Tribunal to record its findings on these two points and also to state the grounds in support of those findings. The position is that even now there are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord to indicate whether either or both these sources could have yielded a further sum of ₹ 7,750 during the first half of the accounting year 1944-45. There was no investigation and no evidence to verify if the assessee had any other possible source of income in the relevant year. As we said there was no finding on the two relevant questions that arose for consideration. Learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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