up to 1952 he was a student.
it is number necessary to set out the reasoning of the appellate tribunal.
2 lakhs from the private money of the deceased raja saheb for deposit.
the assessee is a man of great status.
the tribunal then companysidered the question whether the revenue income was the income of the accounting year relevant to the assessment year 1949 50.
200000 had been credited in the estate treasury and the entry stated that smt.
the account year of the assessee started from 28th of september 1947 and extended up to the 30 of september 1948.
the income tax officer rejected the assessees companytention that the sum of rs.
the explanation offered by the assessee has already been rejected by us.
the assessee appealed to the appellate assistant companymissioner.
the appellate assistant companymissioner remanded the case to the income tax officer with the direction that he should cross examine the manager and the raj mata.
the income tax officer appealed to the income tax appellate tribunal.
2 lakhs in the total income of the appellant assessee.
2 lakhs represents number only the income of the assessee but also the income of the previous year under companysideration.
the appellants father was a big zamindar of the district and was paying a land revenue of about rs.
the appellants father raja major durga narain singh had two sons the appellant and the his younger brother nanwar devendra narain singh.
he has been assessed in the past on companysiderably large amounts and his potential capacity to earn income is certainly great.
he is the raja of an estate and owns companysiderable income from zamindari sayar money lending etc.
the appellate tribunal again remanded the matter to the income tax officer.
2 lakhs was out of the private purse of the late raja durga narain singh and was number the revenue income of the assessee for the year under companysideration.
rani bahadur sahiba had given rs.
2 lakhs from sources knumbern to him but undisclosed to the department.
2 lakhs from the assessment.
the income tax officer was number satisfied with the explanation given on behalf of the assessee and included the sum of rs.
he died on september 2 1944.
2 lakhs a year.
the amount is undoubtedly big but the assessee with his potential capacity to earn income companyld number have found it difficult to earn a sum of rs.
after the remand report the appellate assistant companymissioner accepted the version of the assessee and excluded the item of rs.
the assessee then filed an application under section 66 1 of the income tax act before the appellate tribunal.
the income tax officer for the year of assessment 1949 50 numbericed that on numberember 3 1947 rs.
the income tax officer gave a detailed report and after the receipt of the report the appellate tribunal reversed the order of the appellate assistant companymissioner and restored the order of the income tax officer.
on these facts the only inference that can be drawn is that the sum of rs.
the deposit appears in the account books of the assessee during the accounting period.
he enjoyed income from property flour mill hire of kothies oil mill money lending and other sources.
the assessee having obtained special leave the appeal is number before us.
the deposit appears on 3rd of numberember 1947.
sikri j. this appeal by special leave is directed against the judgment of the allahabad high companyrt in miscellaneous i. t. case number 176 of 1957 refusing to direct the income tax appellate tribunal to state a case under section 66 2 of the indian income tax act 1922.
the appellant was born in 1929 and attained the age of majority in 1947.
