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Tax Reference No. 2 of 1981, decided on 7th June, 1983.
-S. 136-Income-tax reference-Findings of Income-tax Appellate Tribunal accepting appeal of Department and restoring order of Income-tax Officer based upon appreciation of evidence-No legal question raised in reference--Reference dismissed.
Tanvir Ahmad Sheikh for Petitioner.
Date of hearing: 7th June, 1983.
-This reference under the Income-tax Ordinance relates to the assessment year 1972-73. The Income-tax Officer round that the assessee bad an unexplained income of Rs. 7,000. The case of the assessee was that he had taken leases bf certain fruit gardens and the return from those gardens represented the said unexplained income. In support of his assertion he produced copies of the lease-deed and statements of sale produce. The Income-tax Officer was not satisfied with this explanation but he allowed a margin of Rs. 20,000 to the assessee as possible savings added a sum-of Rs. 50,000 towards his total income. The assessee preferred an appeal before the Appellate Assistant Commissioner and offered the same explanation. The Appellate Assistant Commissioner also did not accept the same: However, she allowed a margin of Rs. 50,000 to the assessee and reduced the added income to Rs. 20,000. Both the departments as well as the assessee challenged the order of the Appellate Assistant Commissioner before the Income-tax Appellate Tribunal which accepted the appeal of the department and rejected that of the assessee. While disposing of the two appeals the Tribunal noticed that the lease money for the fruit gardens was only Rs. 7,700 per annum. It observed that it was strange that the assessee able to obtain such productive land which yielded an income of Rs. 70, for such a low lease money. It also noticed that the assessee had no produced the receipts for the sales of the produced of the gardens. Accordingly it restored the order of the Income-tax Officer.
2. It will be noticed that the findings of the Tribunal are based upon appreciation of evidence and no question of law is involved in this reference. We would accordingly dismiss this reference.
M. Y. M. Reference dismissed.
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