https://www.taxtmi.com/caselaws?id=153587 The petition seeking mandamus to refer a question of law to the High Court regarding the treatment of unexplained peak cash in the books of account for the assessment year 1984-85 was dismissed. The Commissioner of Income Tax (Appeals) and the Tribunal's decisions to delete the addition made by the Assessing Officer based on the disclosure under the Amnesty Scheme, 1985 for assessment years 1976-77 and 1977-78 were upheld. The Tribunal's refusal to refer the question of law to the High Court was deemed appropriate, as no error was found in the decision-making process, leading to the dismissal of the petition. en-us Tue, 09 Nov 2010 00:00:00 +0530 Thu, 25 Jul 2013 12:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153587 The petition seeking mandamus to refer a question of law to the High Court regarding the treatment of unexplained peak cash in the books of account for the assessment year 1984-85 was dismissed. The Commissioner of Income Tax (Appeals) and the Tribunal's decisions to delete the addition made by the Assessing Officer based on the disclosure under the Amnesty Scheme, 1985 for assessment years 1976-77 and 1977-78 were upheld. The Tribunal's refusal to refer the question of law to the High Court was deemed appropriate, as no error was found in the decision-making process, leading to the dismissal of the petition. Case-Laws Income Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153587