( 1 ) THE petitioner in this case is the Sitalpur Coal Concern Ltd. It has a colliery business. The petitioner filed its return for the assessment year 1948-1949 before the Income-tax Officer, Company's District II, Calcutta. There was an item with regard to the quantity of coal consumed under the heading, "boiler and Colliery consumption account". According to the petitioner it had claimed a total consumption of 21. 5 p. c. of the total raisings on this heading. According to the respondents, about 26 p. c. was claimed. On or about the 13th February, 1953, the assessment order was made and only 15 p. c. was allowed under this heading. It is stated on behalf of the respondents that the Company had kept no accounts of daily consumption, but produced a monthly account without any details, and the claim for consumption under this heading was out of proportion to the amounts that were found in the workings of the neighbouring collieries. On or about the 14th March, 1953, the petitioner filed an appeal against the assessment order, before the Assistant Commissioner of Income-tax, who fixed a hearing on the 10th February, 1954. Sometime before the hearing of the appeal, the pet