Unexplained sources and household expenses findings raised no question of law after the Tribunal's factual conclusions stood unchallenged.

The Tribunal's findings sustaining additions for unexplained sources and household expenses were treated as factual determinations unsupported by any showing of perversity or warranting interference. As the assessee had not satisfactorily explained the source of the amount in question and the household expense addition was found justified, no question of law arose for reference. The referred questions were therefore returned unanswered.

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Issues: Whether the Tribunal's findings sustaining the additions for unexplained sources and household expenses gave rise to any question of law for reference.

Analysis: The Tribunal had recorded that the assessee did not satisfactorily explain the source of the amount in question and had accordingly upheld the additions. The finding was also that the addition relating to household expenses was justified. No material was shown to suggest that these findings were unwarranted or perverse, and therefore no legal question arose for determination.

Conclusion: No question of law arose from the Tribunal's order, and the referred questions were returned unanswered.

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