1982 (2) TMI 37 - ALLAHABAD HIGH COURT

Extract:
.......36 ITR 386 (Al ). In our opinion, on the facts found by the Tribunal the disputed amount was rightly treated as the assessee s income from undisclosed sources. We, therefore, answer the question referred to us in the affirmative, against the assessee and in favour of the Department. The Department is entitled to costs which are assessed at Rs. 250.