M. C. CHAGLA, C.J. :- It is difficult to understand why the Tribunal has made this reference. It appears that the asses-see was assessed to tax on an income of Rs.15,203/- which the Department held to be income from undisclosed sources. A partnership was being carried on between two brothers Chimanlal and Manilal. Manilal died in the S. Y. 2000. In the relevant account year S.Y. 2003 which corresponds to the assessment year 1948-49, the assessee firm was constituted by two partners, Chimanlal and Rasiklal, the son of Manilal. Upto S.Y. 2002, the firm carried on business at Nadiad only. On the 25th of October, 1946 which was the first day of the account year S.Y. 2003, the assessee opened a branch in Bombay, and the following credits appeared in the books of account of the Bombay Branch :

Rasiklal Manilal Rs. 7,601/-

Jaswantlal Chimanlal Rs. 2,534/-

Jayantilal Chimanlal Rs. 2,534/-

Sunderlal Chimanlal Rs. 2,534/-

the last three being the sons of Chimanlal. This entry was found by the Income-tax Officer, and when the assessee was called to explain this entry, his explanation was that his brother Chimanlal had sold ornaments of his first wife and had kept with him the sale pro