https://www.taxtmi.com/caselaws?id=39399 The Court rejected the revenue's application under section 256(2) of the Income-tax Act of 1961, directing the Appellate Tribunal to state a case. The Tribunal's decision to delete the addition of Rs. 8,000 as income from undisclosed sources was upheld based on factual findings, with no legal question arising. The judges concurred with the Tribunal's conclusion, emphasizing the importance of substantiating explanations for cash credits and income sources during income tax assessments. The application was rejected without costs, highlighting the Tribunal's authority in making factual determinations in tax matters. en-us Fri, 05 Sep 1975 00:00:00 +0530 Fri, 16 Apr 2010 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39399 The Court rejected the revenue's application under section 256(2) of the Income-tax Act of 1961, directing the Appellate Tribunal to state a case. The Tribunal's decision to delete the addition of Rs. 8,000 as income from undisclosed sources was upheld based on factual findings, with no legal question arising. The judges concurred with the Tribunal's conclusion, emphasizing the importance of substantiating explanations for cash credits and income sources during income tax assessments. The application was rejected without costs, highlighting the Tribunal's authority in making factual determinations in tax matters. Case-Laws Income Tax Fri, 05 Sep 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39399