https://www.taxtmi.com/caselaws?id=29245 The Tribunal upheld the Income Tax Officer's decision to treat cash deposits as undisclosed income, rejecting the assessee's explanations. The Tribunal relied on a statement by a third party, Dr. Malhotra, despite objections raised by the assessee. The Tribunal also refused to refer certain legal questions to the High Court. However, the High Court disagreed, emphasizing the importance of addressing legal issues related to evidence admissibility. The High Court directed the Tribunal to refer these questions for its opinion, highlighting the need for fair treatment and adherence to legal principles in income tax disputes. en-us Tue, 25 Mar 1980 00:00:00 +0530 Thu, 11 Mar 2010 16:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29245 The Tribunal upheld the Income Tax Officer's decision to treat cash deposits as undisclosed income, rejecting the assessee's explanations. The Tribunal relied on a statement by a third party, Dr. Malhotra, despite objections raised by the assessee. The Tribunal also refused to refer certain legal questions to the High Court. However, the High Court disagreed, emphasizing the importance of addressing legal issues related to evidence admissibility. The High Court directed the Tribunal to refer these questions for its opinion, highlighting the need for fair treatment and adherence to legal principles in income tax disputes. Case-Laws Income Tax Tue, 25 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29245