COMMISSIONER OF INCOME-TAX VS KALRA MEDICAL STORE
1991 P T D 159
[Punjab and Haryana High Court (India)]
Before V. Ramaswami C.J. and G.R. Majithia, J
COMMISSIONER OF INCOME-TAX
versus
KALRA MEDICAL STORE
Income-tax Case No. 14 of 1988, decided on 05/01/1989.
Income-tax---
----Reference---Income from undisclosed sources---Firm---Tribunal whether right in holding that certain transactions of purchase and sale were those of a Hindu undivided family and not of a firm and addition of concealed income whether justified are questions of law fit to be referred:
(1) Whether the Tribunal was justified in holding that the purchases and sales appearing in certain seized documents belonged to the Hindu undivided family and not to a firm, (2) whether the income from such purchases and sales was includible in the income of the Hindu undivided family, and (3) whether the Tribunal was right in holding that the addition of Rs.6,793 on account of concealed income made according to the directions of the Inspecting Assistant Commissioner under section 144-B of the Indian Income-tax Act, 1961, was not justified, were questions of law fit to be referred.
Ashok Bhan and A.K. Mittal for the Commissioner.
M.K. Tewari for the Assessee.
JUDGMENT
V. RAMASWAMI, C.J.---We are satisfied that the following questions of law do arise in this case from the order of the Tribunal. Accordingly, we direct the Tribunal to state a case and refer the following three questions of law to this Court for its opinion:
"(1) Whether, on the facts and in the circumstances of the case, the Tribunal had any material evidence and was also justified in holding that the purchases and sales appearing in documents Nos. 69, 70 and 71 of the seized material belonged to Sh. P.N. Kalra, HUF, and not to the firm, Kalra Medical Sotre, Palwal?
(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that income estimated at Rs. 14,144 in respect of sales and purchases appearing in documents Nos. 69, 70 and 71 of the seized material was includible in the income of Sh. P.N. Kalra, HUF, and not in the income of the registered firm, Kalra Medical Store, Palwal?
(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding the addition of Rs.6,793 on account of concealed income made according to the directions of the Inspecting Assistant Commissioner under section 144-B was not justified?"
Z.S./775/TOrder accordingly.