9911796707
TMI Blog1958 (4) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... fits accumulated outside British India and brought by him into British India. This appeal arises out of the proceedings for the assessment of the appellant's income for the year 1945-46. The appellant had been carrying on a business in cloth in Srinagar for a long time. In 1943-44 he started a similar business in Amritsar. It appears that in the relevant previous year, that is, between March 25, 1944, and April 12, 1945, the appellant had remitted from Srinagar to British India an aggregate sum of Rs. 5,00,850 for the purchase of goods there of which Rs. 3,00,000 were found by the Income-tax Officer, Amritsar, who was in charge of the assessment, to have been his income in Kashmir accrued prior to such year and after March 31, 1940. The Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were the working funds of the current year. In view of this admission, the only materials available on which the further enquiry could be made by the Income-tax Officer were those which had been produced at the time of the first assessment and that officer having considered these materials, reported that the Appellate Assistant Commissioner's view that the profits transmitted to British India amounted to Rs. 1,20,000 was justified. The Tribunal then took up the case again on the basis of this report. It held that having admitted that the profits in Srinagar were mixed up with the working funds, the appellant had failed to show that the remittances to British India had not been out of the profits and that, therefore, the burden which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers and not really the appellant's moneys and whether they were his profits in Srinagar or not, the appellant was not liable to pay tax on them. The Tribunal felt that this contention of the appellant raised new questions of fact which could not be decided without taking further evidence and it thereupon did not allow the appellant to raise it. As there was no other objection to the Appellate Assistant Commissioner's order, the Tribunal dismissed the appeal from it. The appellant then made an application to the Tribunal under section 66(1) of the Act for a reference of certain questions to the High Court of Punjab for its decision but this application was dismissed. The appellant did not thereafter make any application to the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any doubt on the Tribunal's finding that the present contention was raised by the appellant for the first time when the case came back to the Tribunal on the report of the Income-tax Officer. Indeed it is quite clear to us that if this contention had been raised earlier, the remand to that Officer would have been wholly unnecessary and the appellant himself would have pointed this out especially in view of the fact that he was not in a position to show that his profits at Srinagar had not been mixed up with the working funds, to enable him to do which alone the case had been remanded. It was contended before us that the Tribunal had in fact asked the appellant to produce affidavits to prove what the arrangement with the sellers was regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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