February 3.
The Judgment of Gajendragadkar and Wanohoo, JJ.
was delivered by WANCHOO, J. In this matter by our order made on April 24, 1958, we had referred the case back to the Tribunal to submit a further statement of case on certain questions.
Appeal by special leave from the judgment and order dated September 3, 1953, of the Bombay High Court in Income tax Reference No.
That statement of case has number been drawn up by the Tribunal and sent to this Court.
The matter is number ready for decision.
This account showed that on April 7, 1947, a sum of Rs.
The facts found may number be stated.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
There was a mill there which we shall, for brevity, call the Bhavnagar Mills.
The assessment year companycerned was 1948 49, the accounting year being 2003 Sambat.
15 of 1953.
At the relevant time, Bhavnagar was a ruling State and therefore outside British India.
These sums were profits earlier earned by the assessee and his brother in Bhavnagar.
Hardayal Hardy and D. Gupta, for the appellant.
The amounts deposited belonged to the assessee and his brother in equal shares, The Bhavnagar Mills kept an account of these deposits.
240 of 1955.
The assessee and his brother Gordhandas had large sums in deposit with the Bhavnagar Mills.
Pathak, S. P. Mehta, S. N. Andley, J. B. Dadachanji, Rameshwar Nath and P. L. Vohra, for the respondent.
50,000/ had been received from each of Harkisondas Ratilal and Dilipkumar Trikamlal.
The assessee and his brother were in full companytrol of both the Bhavnagar Mills and the Bombay Mills.
