https://www.taxtmi.com/caselaws?id=26235 The case involved disputes over the assessment of income from undisclosed sources based on discrepancies in pledged stocks of tin and copper. The Income-tax Officer included the value of certain items as income, leading to appeals. The tribunal noted discrepancies in stock records and fraudulent representations to banks. Appellate authorities differed on adding the value of pledged items as income. The Department sought to refer legal questions to the High Court, ultimately leading to a directive for the Tribunal to address the justifiability of deleting the addition of the value of tin ingots. en-us Thu, 10 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 16:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26235 The case involved disputes over the assessment of income from undisclosed sources based on discrepancies in pledged stocks of tin and copper. The Income-tax Officer included the value of certain items as income, leading to appeals. The tribunal noted discrepancies in stock records and fraudulent representations to banks. Appellate authorities differed on adding the value of pledged items as income. The Department sought to refer legal questions to the High Court, ultimately leading to a directive for the Tribunal to address the justifiability of deleting the addition of the value of tin ingots. Case-Laws Income Tax Thu, 10 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26235