it relates to the assessees income tax assessment for the assessment year 1948 49 the relevant accounting year being the calendar year 1947.
it also held that the amounts remitted formed part of the assessees accrued profits.
appeal by certificate from the judgment and order dated june 3 1969 of the calcutta high companyrt in income tax reference number 72 of 1966.
the judgment of the companyrt was delivered by hegde j. this is an appeal by certificate.
it further came to the companyclusion that the amounts remitted from rangoon to calcutta were remitted by the assessee for his use in india.
aggrieved by the order of the income tax officer the assessee went up in appeal to the assistant appellate commissioner.
on appeal the assistant appellate companymissioner companyfirmed the order of the income tax officer.
out of the total amount of rs.
5 lakhs and the same was credited to assessees account.
hence this appeal.
aggrieved by the decision of the tribunal the assessee moved the tribunal to submit two questions of law to the high court of calcutta under s. 66 1 .
under instructions from the partnership firm the firms bankers the national bank of india limited rangoon re mitted to calcutta in the year 1946 a sum of rs.
the tribunal came to the companyclusion that the assessee was a resident but number ordinarily resident in india during the calendar year 1947.
it is seen that he was a successful businessman.
as those returns were number filed within time the income tax officer took proceedings under section 34 i a of the act for the assessment years 1947 48 and 1948 49.
after the bombing of burma in 1942 the assessee came over to india and remained in india till 1946.
they were originally the residents of the village variav in the erstwhile state of baroda.
the assessees father died in 1936 and thereafter the business was carried on by a partnership companysisting of the assessee and his sons.
again on october 26 1947 a further sum of rs.
355214 for the assessment year 1948 in determining the assessees residential status in these two assessment years the income tax officer relied on the facts stated by the assessee in his voluntary disclosure statements as well as on the affidavit filed by him.
civil appellate jurisdiction civil appeal number 491 of 1970.
he also took into companysideration the fact that the assessee had purchased a property in bombay in the year 1942 and the further fact that in the years 1948 and 1949 be had purchased two premises in calcutta.
he purchased a plot of land in bombay in 1942.
624478 for the assessent year 1947 48 and rs.
the assistant appellate companymissioner remanded the case back to the income tax officer for the reason that on the materials companylected by the income tax officer he was unable to companye to any firm companyclusion.
5 lakhs was utilised by the assessee for the purchase of two properties in calcutta one in the year 1948 and the other in the year 1949.
n. goswami and s. n. mukherjee for the appellant h. c. bhandare s. p. nayar j. ramamurthy and r. n. sachthey for respondent.
7 lakhs remitted from rangoon rs.
thereafter the income tax officer held further enquiries and reached the very companyclusion which he had reached earlier.
in burma the assessee carried on business in soap and umbrella.
the material facts as companyld be gathered from the statement of case submitted by the tribunal are as follows the assessee one s. c. madha since deceased appears to have migrated with his father to burma in about the year 1901.
it arises from the decision of the high companyrt of calcutta in a reference under section 66 1 of the income tax act 1922 to be hereinafter referred to as the act .
on a further appeal the tribunal came to the companyclusion that the assessment of the assessee for the assessment year 1947 48 was unsustainable and it accordingly set aside that order but it affirmed the assessees assessment for the assessment year 1948 49.
the income tax officer assessed the assessee in the status of a resident but number ordinarily resident on a total income of rs.
the assessee had ancestral property in variay.
on april 8 1953 the assessee filed a voluntary disclosure petition before the income tax department at calcutta and followed up the same with nine voluntary returns for the assessment years 1944 45 to 1952 53 disclosing certain incomes from the properties in india as well as from his business in burma during those assessment years.
he returned to burma in february 1946.
2 lakhs was transferred by the bankers of the partnership to the national bank of india limited calcutta and credited in the name of the assessee.
