TMI Blog1985 (3) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ce application under section 256(2). We have examined the questions, heard the learned counsel and also examined the order of the Tribunal rejecting the petition under section 256(1) as well as the appellate order out of which the questions of law are stated to have arisen. We are of the view that question No. 1 is a question of fact. As far as question No. 2 is concerned, the Tribunal has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent from those shown in the books of the assessee and hence this was a question on which the Income-tax Officer need not have examined the witnesses and he could have held that the cash credits were explained without examining the evidence. We are of the view that when an explanation is offered by the assessee regarding the cash credits appearing in his books, if the evidence is shut out and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... answer to the question is self-evident. For one thing, the bank deposits were in the joint names of husband and wife and there is no material on record to show who earned the money which was deposited, nor is there any material to show that the money belonged more to the husband than to the wife. Furthermore, the wife has been assessed on half the interest at least in one year in her own assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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