C.S.P. Singh, J.

1. IN pursuance of directions issued by this court, the Income-tax Appellate Tribunal, Delhi Bench C, has referred the following question for our opinion :

"Whether, on the facts and in the circumstances of the case and having regard to the Explanation to Section 271(1)(c) of the I.T. Act, 1961, the Tribunal was legally correct in holding that the onus of proving the deposits as assessee's income lay on the department ?"

2. THE assessment year in question is the year 1964-65. The assessee who carried on money-lending business filed a return showing an income of Rs. 1,326 from property and a loss of Rs. 255 from business. The ITO, however, completed the assessment on a total income of Rs. 52,931. This amount was computed by making the following addition :

Rs. 25,000 on account of unexplained investment treated as income from undisclosed sources;

Rs. 14,748 on account of difference in the balance-sheet;

Rs. 6,000 for low rate of interest shown;

Rs. 5,000 disallowed out of expenses claimed.

The assessee filed an appeal against the assessment order. The AAC deleted both the additions of Rs. 5,000 and Rs. 6,000 and also reduced the addition of Rs. 14,748 on account o