1990 (7) TMI 48

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....he technical and expert opinion of the approved valuer and confirming the additions made by the assessing authority and courts below who have no engineering knowledge of the technical subject without the second opinion of any expert on the subject ? (2) Whether, on the facts and circumstances of the case, the courts below were justified in confirming the additions made on account of unexplained investment in the property while the approved valuer explained the difference between the valuation report of the Government valuer and the approved valuer and reconciled the differences and submitted his report before the appellate authority ? (3) Whether, on the facts and circumstances of the case, the Hon'ble Tribunal was justified in disbel....

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....ter of estate duty case and taxed it as part of the estate of the deceased on the basis of the same certificate in the absence of any evidence to the contrary ? (6) Whether there was any material before the Income-tax Appellate Tribunal to hold that the applicant was meeting the family expenses and for the years 1977-78 and 1979-80, the applicant must have spent an amount to the extent of Rs. 21,406 out of her savings and whether such findings are not based on surmises and conjectures and are against the material on record ? (7) Whether in view of the diary maintained by Smt. Saraswati Devi (since deceased) in her own and in respect of the creditors and money advanced to them, the Tribunal was right in holding that Smt. Saraswati Devi....