Judgement

T. V. VENKATARAMA AIYAR, J. : These are appeals by special leave against the decision of the Income-tax Appellate Tribunal, Madras, dated 29th January 1953, passed in three appeals I. T. A. Nos. 3489, 3490 and 3491 of 1952-53. The appellant carries on business in arrack. He also runs a lorry. For the assessment year 1945-46 the Income-tax Office found that the income chargeable to tax was Rs. 54,600. Likewise, for the assessment year 1946-47, he found that the income chargeable was Rs. 27,500 and for the assessment year 1947-48, he held that it was Rs. 54,500. These amounts appear in the account books of a firm of which the appellant is a partner as credits from him. The appellant was asked to give an explanation as to how he came to possess these amounts. His explanation was in two parts. He firstly stated his father had made a profit of about Rs. 80,000 in the arrack business conducted by him, that he had this amount with him when he died which was in the year 1936, that prior to his death he entrusted this amount to the assessee s aunt, that she died in 1944, and before her death, she handed this amount over to the appellant. As regards the balance of about Rs. 42,000,