Judgement

SHAH, J. :- One Amritlal died on October 18, 1944. For the assessment year 1945-46 his estate was assessed to tax on a total income of Rs. 22,160 from salary and other sources. In January 1946, Anusuya Devi widow of Amritlal encashed high denomination notes of the value of Rupees 5,84,000, and made a declaration as requiredf by the High Denomination Bank Notes (Denomination) Ordinance, 1948 that

"A sum of Rs. 5,84,000 in notes were made over and/or directed to be made over by the declarant s deceased husband Amritlal Ojha at Rajkot in April, 1944, sometime before his death for the benefit of declarant and her 8 minor sons."

2. In a proceeding for reassessment of the income of Amritlal for the assessment Year 1945-46 the attorney who appeared on behalf of Anusuya Devi stated that "Amritlal was from time to time, during the last 30 years of his life, giving gifts to his wife and also setting apart money exclusively for his wife and children and that the fund so accumulated which remained in a cup board" was found after his death. The Income-tax Officer disbelieved the explanation furnished and brought the amount of Rs. 5,84,000 to tax as income of Amritlal in the year of acco