https://www.taxtmi.com/caselaws?id=19805 The court found that the Income-tax Appellate Tribunal was justified in deleting the credit in the name of a specific individual as overwhelming evidence proved the identity of the depositor and the source of the deposit. However, the court held that the Tribunal's order did raise a question of law due to its failure to address all essential matters and reasons for reversing lower authorities' decisions. Consequently, the court directed the Tribunal to refer the specific question for the court's opinion, with costs assessed at Rs. 150. en-us Fri, 26 Nov 1993 00:00:00 +0530 Mon, 09 Nov 2009 17:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19805 The court found that the Income-tax Appellate Tribunal was justified in deleting the credit in the name of a specific individual as overwhelming evidence proved the identity of the depositor and the source of the deposit. However, the court held that the Tribunal's order did raise a question of law due to its failure to address all essential matters and reasons for reversing lower authorities' decisions. Consequently, the court directed the Tribunal to refer the specific question for the court's opinion, with costs assessed at Rs. 150. Case-Laws Income Tax Fri, 26 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19805