https://www.taxtmi.com/caselaws?id=27064 The court dismissed the application seeking referral of questions under section 256(2) of the Income-tax Act, 1961 regarding additions made in the assessment year 1977-78. The Tribunal's decisions on additions under sections 69 and 69A were upheld as they were based on relevant evidence, and the Department met the onus of proof. The court found no legal question in the Tribunal's findings on unexplained income from silver ornaments, bullion, and coins, valuation of silver ornaments, and the addition of unexplained value of gold ornaments. Therefore, the application was dismissed as no legal issues were identified. en-us Tue, 06 Nov 1984 00:00:00 +0530 Wed, 10 Feb 2010 15:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27064 The court dismissed the application seeking referral of questions under section 256(2) of the Income-tax Act, 1961 regarding additions made in the assessment year 1977-78. The Tribunal's decisions on additions under sections 69 and 69A were upheld as they were based on relevant evidence, and the Department met the onus of proof. The court found no legal question in the Tribunal's findings on unexplained income from silver ornaments, bullion, and coins, valuation of silver ornaments, and the addition of unexplained value of gold ornaments. Therefore, the application was dismissed as no legal issues were identified. Case-Laws Income Tax Tue, 06 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27064