S.D.Bajaj, J.

1. M/s Khukhrain Brothers A.S.C. Contractors is a partnership concern. Petitioners No. 2 and 4 to 7 are partners therein while petitioner No. 3 is a minor admitted to the benefits of partnership business. It deals in supply of vegetable and others goods to the army. There is another sister concern of it also working under the name and styple of M/s Khukhrain Brothers Commission Agents in the ground floor of the same premises in shop No. 1, Section 26 (Vegetable Market), Chandigarh.

2. From through Vasdev Sahni petitioner No. 2 filed income-tax return on July 30, 1979 for the year 1979-80 declaring an income of Rs. 1,35,040/-. Inspecting Assistant Commissioner (A) Chandigarh, on February 26, 1982 framed the assessment in terms of Section 143(3) of the Income-tax Act on the income of the Rs. 1,50,000/- giving a finding that credits of Rs. 10,000/- on November 11, 1978, Rs. 8,000/- on January 20, 1979 and 10,000/- on March 15, 1979 through crashment of self cheques were in fact and undisclosed income. The decision aforesaid was affirmed by the Commissioner Income-tax (Appeals) on July 19, 1983 and by the Income-tax Appellate Tribunal (Chandigarh Branch) on May 14