1999 (4) TMI 9

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.... year is 1980-81. The assessee filed the return of income of Rs. 11,245. It also claimed credits for an amount of Rs. 73,500. On an examination of the evidence adduced by the assessee, the Income-tax Officer, Faridabad, disallowed the credits and made an addition of Rs. 73,500 to the income returned by the assessee. The appeal filed by the assessee was dismissed by the appellate authority. The ass....

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.... of evidence and accordingly the same is within the realm of facts and as such no question of law much less referable question of law arises out of the Tribunal's order...". Hence, this petition under section 256(2). We have heard Mr. Sawhney, learned counsel for the petitioner. He contends that the burden of proving the capacity to advance loan was on the assessee and if the Tribunal reverses ....