1985 (7) TMI 65

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....YAL J.-During the assessment year 1975-76, the assessee had credited an amount of Rs. 5,000 in his account books alleged to have been received from his grandmother-in-law through draft No. 316644 dated April 10, 1974. The income-tax Officer treated the same as income of the assessee from unexplained sources while finalising the assessment. This addition to the returned income of the assessee was u....

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....o any question of law. The Tribunal and the authorities below for valid reasons rejected the affidavit furnished by Smt. Surji Devi. So, no question of law arises from the order of the Tribunal. However, the learned counsel relying on Juggi Lal Kamlapat v . Ram Janki Gupta, AIR 1962 All 407; Raja Himanshu Dhar Singh v. Additional Registrar, Co-operative Societies, Uttar Pradesh, Lucknow, AIR 1962 ....