https://www.taxtmi.com/caselaws?id=14933 The dominant issue was whether the seized papers qualified as "books of account" or "documents" evidencing "undisclosed income" under s.158B(b) of the Income-tax Act, and whether any substantial question of law arose to sustain the appeal. The HC held that the seized documents could not be ignored merely because the assessee denied cash payments or relied on regular books; since seizure and ownership were undisputed, the burden lay on the assessee to rebut the recorded cash-payment entries, which was not discharged. The Tribunal's finding that the papers contained sufficient particulars to infer additional cash payments was treated as a pure finding of fact, not shown to be perverse or unsupported by evidence; accordingly, no substantial question of law arose and the appeal was dismissed as not entertainable. en-us Tue, 11 Jul 2000 00:00:00 +0530 Sun, 04 Jan 2026 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14933 The dominant issue was whether the seized papers qualified as "books of account" or "documents" evidencing "undisclosed income" under s.158B(b) of the Income-tax Act, and whether any substantial question of law arose to sustain the appeal. The HC held that the seized documents could not be ignored merely because the assessee denied cash payments or relied on regular books; since seizure and ownership were undisputed, the burden lay on the assessee to rebut the recorded cash-payment entries, which was not discharged. The Tribunal's finding that the papers contained sufficient particulars to infer additional cash payments was treated as a pure finding of fact, not shown to be perverse or unsupported by evidence; accordingly, no substantial question of law arose and the appeal was dismissed as not entertainable. Case-Laws Income Tax Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14933