G. C. DAS AND J. K. MISRA, JJ.

( 1 ) BY this application under Section 66 (2) of the Indian Income-tax Act 1922, the only question referred to this Court was: "whether in view of the statement of the Government Cold Storage and the affidavit filed by the assesses the Tribunal was justified to hold such storage at 2600 maunds in the relevant accounting period?"

( 2 ) THESE two applications deal with the two assessments of the petitioner for the assessment years 1951-52 and 1952-53, the relevant accounting years being the financial years 1950-51 and 1951-52 respectively. The assessee was a dealer in potatoes, fruits and vegetables. The potatoes sales are entirely self-transaction whereas most of the fruits and vegetables were sold by the assessee on commission basis. While passing the assessment order, the Income-tax Officer observed;

"that the assessee's dealings in potatoes are very extensive and he gets numberless wagons of potatoes from Madras and other areas. " The Income-tax officer privately obtained certain figures from the Railway Administration and on verification of the account books produced by the assessee, he found that a number of transactions were missing from those