https://www.taxtmi.com/caselaws?id=24746 A Tribunal order deleting an addition as income from undisclosed sources must disclose the material and reasoning relied on, especially where a question of law is sought to be referred to the High Court. Where the Tribunal's order is brief and does not refer to the paper book or the evidence supporting its factual finding, the High Court may not be able to answer the legal question on the existing record. In such a situation, the proper course is to direct the Tribunal to state a case and refer the specific question of law for decision, with the assessee at liberty to seek inclusion of the relevant paper book. en-us Wed, 22 Jul 1987 00:00:00 +0530 Fri, 22 Jan 2010 11:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24746 A Tribunal order deleting an addition as income from undisclosed sources must disclose the material and reasoning relied on, especially where a question of law is sought to be referred to the High Court. Where the Tribunal's order is brief and does not refer to the paper book or the evidence supporting its factual finding, the High Court may not be able to answer the legal question on the existing record. In such a situation, the proper course is to direct the Tribunal to state a case and refer the specific question of law for decision, with the assessee at liberty to seek inclusion of the relevant paper book. Case-Laws Income Tax Wed, 22 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24746