https://www.taxtmi.com/caselaws?id=58850 The Tribunal dismissed the assessee's appeal, affirming the decision of the Commissioner (Appeals) to include Rs. 1,02,000 as income from undisclosed sources. The Tribunal found the assessee's explanations inconsistent and lacking reliable evidence, deeming the firm's certificate unreliable. The Tribunal concluded that the high denomination notes were not part of the firm's cash, and the assessee failed to provide convincing evidence to the contrary. en-us Fri, 28 Sep 1984 00:00:00 +0530 Wed, 22 Dec 2010 14:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58850 The Tribunal dismissed the assessee's appeal, affirming the decision of the Commissioner (Appeals) to include Rs. 1,02,000 as income from undisclosed sources. The Tribunal found the assessee's explanations inconsistent and lacking reliable evidence, deeming the firm's certificate unreliable. The Tribunal concluded that the high denomination notes were not part of the firm's cash, and the assessee failed to provide convincing evidence to the contrary. Case-Laws Income Tax Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58850