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2002 (11) TMI 40 - KERALA HIGH COURTSale of property – Income from undisclosed sources - Tribunal has come to the finding that the first appellate authority was not justified in relying on the confirmatory letters in granting the relief by way of deletion of a sum of Rs. 1,50,000. In spite of the persuasive argument made by learned counsel for the assessee, we are of the view that the Tribunal has entered a factual finding on an appreciation of the materials available on record and that there is no question of law much less any substantial question of law arising from such finding warranting interference by us. There is no merit in this appeal. It is accordingly dismissed.
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