https://www.taxtmi.com/caselaws?id=66723 The Tribunal dismissed the Departmental appeal and allowed the assessee's appeal, directing the deletion of the addition made as income from undisclosed sources. The Tribunal concluded that the small unexplained amount should not be considered income from undisclosed sources due to reliance on estimates by the Executive Engineer, resulting in the reduction of the unexplained amount to Rs. 3,161, less than one percent of the total cost. en-us Tue, 06 Jul 1976 00:00:00 +0530 Sat, 05 Mar 2011 18:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66723 The Tribunal dismissed the Departmental appeal and allowed the assessee's appeal, directing the deletion of the addition made as income from undisclosed sources. The Tribunal concluded that the small unexplained amount should not be considered income from undisclosed sources due to reliance on estimates by the Executive Engineer, resulting in the reduction of the unexplained amount to Rs. 3,161, less than one percent of the total cost. Case-Laws Income Tax Tue, 06 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66723