Sarjoo Prosad, J.

1. This is a reference made under Sec. 66 (2) of the Income tax Act by the Income-Tax Appellate Tribunal, Allahabad Bench, under the directions of this Court. The assessee is a firm called Jitanram Nirmalram. The firm was assessed to income-tax for the year 1945-46 on a total income of Rs. 3,12,831. This amount included three sums of cash-credits which appeared in the accounts of the partners. They are as follows: a sum of Rs. 1,46,126 given by the partner Ramchandram, a sum of Rs. 55,871 by the partner Laehminarain and a sum of Rs. 73,121 by he partner Vishnu Prasad. The Income tax Officer treated these cash amounts as secreted profits of the firm and assessed them as such. On appeal the Appellate Assistants Commissioner of Income-tax held that the sum of Rs. 2,75,178 may have been the sale proceeds of family ornaments as claimed by the assessee. The concluding part of his order is in the following terms:

"As the I. T. O. has not mentioned the defects in the goods accounts and has not properly scrutinised them and even though the additions made by the I. T. O. cannot be maintained, the case should go back to the I. T. O. for re-examination of the goods ac