https://www.taxtmi.com/caselaws?id=13889 The High Court dismissed the appeal under section 260A of the Income-tax Act, upholding the decision of the Income-tax Appellate Tribunal regarding unexplained income source. The court found that the assessee failed to prove the source of income related to the disputed amount and that the explanation provided was not convincing. Emphasizing that assessing the genuineness of entries and income sources are factual matters, the court clarified that without a substantial question of law, it could not interfere with the tribunal's decision. Therefore, the court upheld the dismissal of the appeals. en-us Wed, 29 Aug 2001 00:00:00 +0530 Sat, 04 Jul 2009 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13889 The High Court dismissed the appeal under section 260A of the Income-tax Act, upholding the decision of the Income-tax Appellate Tribunal regarding unexplained income source. The court found that the assessee failed to prove the source of income related to the disputed amount and that the explanation provided was not convincing. Emphasizing that assessing the genuineness of entries and income sources are factual matters, the court clarified that without a substantial question of law, it could not interfere with the tribunal's decision. Therefore, the court upheld the dismissal of the appeals. Case-Laws Income Tax Wed, 29 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13889