TMI Blog1958 (4) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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. There is no valid objection to the Tribunal's judgment and we, therefore, dismiss this appeal - - - - - Dated:- 24-4-1958 - Judge(s) : A. K.SARKAR., GAJENDRAGADKAR., VENKATARAMA AIYAR JUDGMENT The judgment of the court was delivered by SARKAR, J.--- This is an appeal by the assessee against the order of the Appellate Tribunal dated May 8, 1953, whereby that Tribunal confirmed the Appellate Assistant Commissioner's order of July 23, 1951, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal that the moneys had been remitted from Srinagar out of the working funds there and not out of past accumulated income. The Tribunal came to the conclusion that no sufficient opportunity had been given to the appellant to establish that the profits sought to be taxed were not mixed up in the working funds in Srinagar. In that view of the matter the Tribunal remanded the case to the Income-tax Officer for a proper enquiry and report as to whether, and if so, to what extent, the moneys sent to British India and utilised there in the purchase of goods included preceding years' profits available for remittance to British India. When the matter thus came back to the Income-tax Officer for the enquiry, it was admitted by the appellant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttances had been made by telegraphic money orders despatched from Srinagar post offices and by bank drafts sent by post from Srinagar. The remitter, that is the appellant, had no control over the moneys covered by the telegraphic money-orders or the bank drafts, once the instructions for the telegraphic money-orders had been given or the bank drafts issued and, therefore, the moneys covered by them were thereafter not the appellant's moneys. The moneys were despatched by telegraphic money-orders and bank drafts sent by post under the instructions of the sellers of the goods and, therefore, the post office was really the agent of these sellers. That being so, when the moneys or drafts were put into the post office at Srinagar for transmissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of the Tribunal and such leave was granted on February 1, 1954. The present appeal arises from the leave so granted. This court at the same time ordered a stay of the proceedings for the realisation of the tax from the appellant. The learned counsel for the appellant raised before us the question which the Tribunal had not permitted the appellant to raise before it, namely, whether the moneys brought into British India were the appellant's moneys or not. We do not think it necessary to go into the merits of this contention and indeed we cannot decide it on the materials on the record. We are clear in our mind that the Tribunal was right in holding that the question raised by the appellant could not be decided without taking further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclined to think that the respondent is right, for we do not find anywhere any order by the Tribunal calling for the affidavits or the certificate. Further it was open to the Tribunal, even if it had earlier given permission to the appellant to produce the affidavits and the certificate, not to accept them, if it decided not to allow the appellant to raise the new contention, as it in fact did decide. We may also state that we are not in any event satisfied that the affidavits and the certificate support the appellant's contention. It is unnecessary to go into this aspect further for we think that the Tribunal was justified in refusing leave to the appellant to raise a new contention. We find that there is no valid objection to the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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