https://www.taxtmi.com/caselaws?id=290168 The assessee's unexplained bank credits, being matters within his special knowledge, were not satisfactorily accounted for, so the Income-tax Officer was entitled to make an estimate under section 13 on the material available. The assessment therefore turned on the absence of evidence and on factual appraisal, not on any erroneous legal principle. On that basis, the Tribunal was justified in treating the matter as one of fact alone and in refusing to state a case, because no question of law arose. en-us Tue, 22 Jan 1946 00:00:00 +0530 Mon, 19 Jul 2021 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290168 The assessee's unexplained bank credits, being matters within his special knowledge, were not satisfactorily accounted for, so the Income-tax Officer was entitled to make an estimate under section 13 on the material available. The assessment therefore turned on the absence of evidence and on factual appraisal, not on any erroneous legal principle. On that basis, the Tribunal was justified in treating the matter as one of fact alone and in refusing to state a case, because no question of law arose. Case-Laws Income Tax Tue, 22 Jan 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290168