https://www.taxtmi.com/caselaws?id=6370 An addition as income from undisclosed sources was challenged on the ground that the assessee's explanation-namely remittances from Ceylon and agricultural income-had not been properly examined on merits. The explanation was not inherently improbable, yet the income-tax authorities rejected it with only a bare statement that it was unsatisfactory, and the appellate authority and Tribunal also failed to consider the source of funds adequately. On that basis, the rejection was treated as arbitrary, and discretionary interference under article 136 was found unwarranted. en-us Tue, 19 Sep 1972 00:00:00 +0530 Thu, 15 Jan 2026 10:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6370 An addition as income from undisclosed sources was challenged on the ground that the assessee's explanation-namely remittances from Ceylon and agricultural income-had not been properly examined on merits. The explanation was not inherently improbable, yet the income-tax authorities rejected it with only a bare statement that it was unsatisfactory, and the appellate authority and Tribunal also failed to consider the source of funds adequately. On that basis, the rejection was treated as arbitrary, and discretionary interference under article 136 was found unwarranted. Case-Laws Income Tax Tue, 19 Sep 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6370