https://www.taxtmi.com/caselaws?id=22659 The court dismissed the petition, affirming the Tribunal's decision that the cash credits totaling Rs. 25,000 for the assessment year 1962-63 remained unexplained and were liable for inclusion in the assessee's income. The court found the petitioner's claim of inability to produce evidence contradictory, as the petitioner had already been granted additional opportunities to substantiate the claim. The court held that no question of law arose in the case. en-us Thu, 08 Nov 1990 00:00:00 +0530 Sat, 12 Dec 2009 11:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22659 The court dismissed the petition, affirming the Tribunal's decision that the cash credits totaling Rs. 25,000 for the assessment year 1962-63 remained unexplained and were liable for inclusion in the assessee's income. The court found the petitioner's claim of inability to produce evidence contradictory, as the petitioner had already been granted additional opportunities to substantiate the claim. The court held that no question of law arose in the case. Case-Laws Income Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22659