H.R.Khanna, J.

(1) THIS judgment would dispose of Civil No. 1133 and 11,34 of 1969 which have been filed by special leave by the Commissioner of Income Tax against the judgment of the Calcutta High court in two references under S. 66 of the Indian Income Tax Act, 1922 (hereiriafter referred to as the Act) and the question which arises for determination is whether there was relevant material before the Income Tax Appellae tribunal to hold that the sum of Rs. 5,00,000.00 in fixed deposit in the name of Biswanath Gupta (Bhuwalka) was the concealed income of the respondent firm for the previous year corresponding to the assessment year 1046-47. Appeal No. 1133 relates to the sum of Rs. 4,50,000.00 outofthe above sum of Rs. 5,00,000.00, while appeal No. 1134 relates to the remaining sum of Rs. 50,000.00 out of the sum of Rs. 5,00,000.00.

(2) THE assessee firm, who is the respondent in these two appeals, is a registered firm consisting, of six partners. The names of the partners and their shares are given below: Nandlal Bhuwalka -/3/-

Girdharilal Bhuwalka -/3/-

Shyamlal Bhuwalka -/2/-

Bajranglal Bhuwalka -/2/-

Rawatmal Nopany -/3/-

Rameshwarlal Nopany -/3/-

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