https://www.taxtmi.com/caselaws?id=15282 A conditional acceptance of a voluntary disclosure did not extinguish liability to assessment, because the Commissioner's communication merely accepted the disclosure subject to proof before the Income-tax Officer. The assessee also failed to establish that the assessed income was wholly attributable to thandal business; the Tribunal's reliance on seized pronotes, revised returns, reassessment proceedings and the nature of the disclosure was treated as factual. As no new referable question of law arose beyond the issues already before the Tribunal, the proposed reference could not be entertained and the assessments based on unaccounted income were sustained. en-us Mon, 22 Mar 1999 00:00:00 +0530 Tue, 04 Aug 2009 13:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15282 A conditional acceptance of a voluntary disclosure did not extinguish liability to assessment, because the Commissioner's communication merely accepted the disclosure subject to proof before the Income-tax Officer. The assessee also failed to establish that the assessed income was wholly attributable to thandal business; the Tribunal's reliance on seized pronotes, revised returns, reassessment proceedings and the nature of the disclosure was treated as factual. As no new referable question of law arose beyond the issues already before the Tribunal, the proposed reference could not be entertained and the assessments based on unaccounted income were sustained. Case-Laws Income Tax Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15282