https://www.taxtmi.com/caselaws?id=188461 Concurrent findings that the assessee failed to prove the genuineness of two cash credits and did not produce the alleged creditors meant the additions for unexplained cash credits stood on factual appreciation. The Court held that the challenge to reliance on one creditor's statement did not raise a referable question of law, because the Assessing Officer, Commissioner (Appeals), and Tribunal had all reached the same conclusion on facts. No referable question of law arose, and the reference application was rejected. en-us Thu, 24 Jan 2002 00:00:00 +0530 Thu, 01 Dec 2016 16:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188461 Concurrent findings that the assessee failed to prove the genuineness of two cash credits and did not produce the alleged creditors meant the additions for unexplained cash credits stood on factual appreciation. The Court held that the challenge to reliance on one creditor's statement did not raise a referable question of law, because the Assessing Officer, Commissioner (Appeals), and Tribunal had all reached the same conclusion on facts. No referable question of law arose, and the reference application was rejected. Case-Laws Income Tax Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188461