https://www.taxtmi.com/caselaws?id=39488 Concealment of income was upheld where the record showed that the assessee had distributed larger profits among the partners than were returned and had omitted income from interest and property. The fact that the assessee had previously been assessed on estimate did not excuse failure to disclose true income. On those findings, concealment was treated as a question of fact supported by adequate material, so no referable question of law arose under section 256(2) of the Income-tax Act, 1961. en-us Sat, 17 Mar 1973 00:00:00 +0530 Fri, 16 Apr 2010 17:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39488 Concealment of income was upheld where the record showed that the assessee had distributed larger profits among the partners than were returned and had omitted income from interest and property. The fact that the assessee had previously been assessed on estimate did not excuse failure to disclose true income. On those findings, concealment was treated as a question of fact supported by adequate material, so no referable question of law arose under section 256(2) of the Income-tax Act, 1961. Case-Laws Income Tax Sat, 17 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39488