1998 (2) TMI 107 - HC - Income Tax

Extract:
.......to us is not a question of law. We, therefore, decline to answer the same. We, however, make it clear that so far as the addition of Rs. 40,000 being loan from Champaklal Dalpatrai is concerned, the same may be examined afresh in the light of the evidence produced by the assessee. This reference is disposed of accordingly with no order as to costs.