1998 (11) TMI 35

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.... of the Revenue are : "(1) Whether the Appellate Tribunal's deletion of the addition of Rs. 1,57,000 made towards unexplained investment is sustainable in law and on the facts ? (2) Whether the Tribunal has misdirected itself in law and on the facts in coming to the conclusion that the addition of Rs. 1,57,000 should be deleted and that conclusion is not supported by materials ? (3) Whether the....

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....s from the firm which had since been assessed and his own agricultural income and savings therefrom and there was no other unexplained source for investment. These findings of the Tribunal are findings of the fact. There is no scope for interfering with the same. Questions Nos. 1 and 2 are, therefore, answered in favour of the assessee and against the Revenue. As regards question No. 3, the Trib....