COMMISSIONER OF INCOME-TAX, GUJARAT vs L.H. VORA — 1994 PTD 137

Citation: 1994 PTD 137

Court: Gujarat High Court

Year: 1964

Decision Date: 1964-09-21

Parties: COMMISSIONER OF INCOME-TAX, GUJARAT vs L.H. VORA

Headnotes

Case cited as 1994 PTD 137

Judgment Text

Court Name: Gujarat High Court Judge(s): J. M. Shelat, Bhagwati Title: COMMISSIONER OF INCOME-TAX, GUJARAT vs L.H. VORA Case No.: Income-tax Reference No,19 of 1963 Date of Judgment:1964-09-21 Reported As: 1994 PTD 137 Result: Questions answered JUDGMENT JUDGMENT ' J.M. SHELAT, C.J.--- This is a reference under section 66(1) of the Income-tax Act, 1922, at the instance of the Commissioner. The reference arises out of imposition of penalties under section 28(1)(c) of the Act for the assessm ent years 1952-53 and 1953-54, the corresponding previous years being the years ending March 31, 1952 and March 31, 1953, respectively. ' The assessee, during the material period, was engaged as an agent and was earning remuneration as such agent and for that purpose had resided at Delhi. For the two assessment years, he filed his returns declaring his income at Rs,6,000 and odd for the assessment year 1952- 53 and Rs,6,768 for the assessm ent year 1953-54. In respect of the assessment year 1952-53, he revised his returns at a subsequent date, declaring his total income for that year at Rs,3,337. It is an admitted fact that he did not maintain any books of accounts in respect of his employment. The returns filed by him were in due course investigated by the Income-tax Officer and in completing the assessm ents, he brought to tax additional amounts of Rs,17,390 and Rs,29,483 for the two years respectively as income from undisclosed sources. The assessment order for the assessment year…

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