1992 (8) TMI 18

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.... instance of the legal representatives of the deceased assessee, under section 252) of the Income-tax Act, 1961, a direction is sought to the Tribunal to refer the following questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee cannot be considered as having established that the....

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....d in the course of the raid, showing receipts from producers. An entry in the page of the diary bearing the date September 5, 1967, had been made to the effect that, on August 9, 1977, a cheque for Rs. 30,000 had been received from Geo Pictures and that was deposited in the Federal Bank at Mount Road on August 9, 1977. On the facing page, bearing the date September 6, 1967, entries had been made f....

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.... characterised as accidental, though it maybe that, in the course of the assessment proceedings, the assessee had readily agreed to the addition of the amount of Rs. 30,000 for the purposes of assessment. The materials available on record clearly show that though the assessee was aware of the receipt of the cheque for Rs. 30,000 on August 9, 1977, and also other amounts on July 30, 1977, August 29....