https://www.taxtmi.com/caselaws?id=26178 The court upheld the Tribunal's decision, confirming the deletion of the addition of Rs. 20,000 as income of the assessee Hindu undivided family. The court found in favor of the assessee, emphasizing the validity of the voluntary disclosure made by the two ladies and the insufficiency of evidence provided by the Department to prove the investment of the amounts elsewhere. The court also highlighted the conclusive nature of the Tribunal's findings of fact and criticized the vague nature of the reference question. Judge Nazir Ahmad concurred with the decision, and no costs were awarded. en-us Thu, 22 Aug 1985 00:00:00 +0530 Wed, 03 Feb 2010 13:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26178 The court upheld the Tribunal's decision, confirming the deletion of the addition of Rs. 20,000 as income of the assessee Hindu undivided family. The court found in favor of the assessee, emphasizing the validity of the voluntary disclosure made by the two ladies and the insufficiency of evidence provided by the Department to prove the investment of the amounts elsewhere. The court also highlighted the conclusive nature of the Tribunal's findings of fact and criticized the vague nature of the reference question. Judge Nazir Ahmad concurred with the decision, and no costs were awarded. Case-Laws Income Tax Thu, 22 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26178