https://www.taxtmi.com/caselaws?id=12698 Cash found in an assessee's possession was treated as income from undisclosed sources because the assessee failed to prove that the money belonged to a firm in which he was a partner. The burden lay on the assessee to establish the source of the cash and trace it to that firm, and the Tribunal found that burden was not discharged. The dispute turned on appreciation of facts rather than a legal question, so the factual finding sustained the addition as undisclosed income and no question of law arose from that conclusion. en-us Tue, 15 Jan 2002 00:00:00 +0530 Thu, 21 May 2009 12:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12698 Cash found in an assessee's possession was treated as income from undisclosed sources because the assessee failed to prove that the money belonged to a firm in which he was a partner. The burden lay on the assessee to establish the source of the cash and trace it to that firm, and the Tribunal found that burden was not discharged. The dispute turned on appreciation of facts rather than a legal question, so the factual finding sustained the addition as undisclosed income and no question of law arose from that conclusion. Case-Laws Income Tax Tue, 15 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12698