Horace Owen Compton Beasley, Kt., C.J.

1. The Commissioner of Income Tax has of his own motion referred to us the following question Whether on the facts of this case the return submitted on the 7th January, 1929, should have been treated as a revised return covered by the provisions of Section 22(3) of the Income Tax Act.

2. The assessee made a return of his income on the 22nd August, 1928. Unfortunately that return was incorrect, not with regard to a small amount but to the extent of Rs. 34,327. The Income Tax. Officer has found, and his finding has been upheld by the Assistant Commissioner and the Commissioner of Income Tax, that the omission of that sum was deliberate. We take that to mean that the assessee knew when he made his return that it was false. After the assessee had made that return, the Income Tax Officer, whilst examining some other accounts, made certain discoveries and in the beginning of January, 1929, he appeared to be on the point of discovering this deliberate and fraudulent omission of the assessee. Faced with this impending discovery the assessee put in a revised return on the 7th January, 1929, under Section 22(3) of the Indian Income Tax Act which r