Judgment

HIDAYATULLAH, J.: This is an assessee s appeal by special leave of this Court against an order of the High Court of Patna answering in favour of the Department the question whether in the circumstances of the case the amount of Rs. 51,000 being the value of high denomination notes encashed by the assessee, has been validly taxed as profits from some undisclosed business. The original assessee, Rai Bahadur H. P. Banerjee is dead. His son, who was substituted in his place, also died during the pendency of the proceedings in the High Court. The present appeal has been filed by the widow of the son and other legal representatives

2. Banerjee was the owner of several collieries in the Jharia Coal fields in the State of Bihar, and was also a contractor for raising coal. This matter relates to the assessment year 1946-47. For that year, Banerjee was assessed on an income of Rs. 1,28,738. The assessment was then reopened under S. 34 of the Indian Income Tax Act, and was enhanced, but subsequently on appeal, it was reduced to a sum a little below the original assessment. The present assessment was made on a second re-opening of the case under S. 34 in the following circumstances.