1996 (11) TMI 59 - PUNJAB AND HARYANA HIGH COURT

Extract:
.......inding of fact given by the Tribunal is based on the material on record. The Tribunal correctly took the view that the assessee was not supposed to prove the source of the loans. Suspicion, howsoever strong, cannot take the place of evidence or proof. On these facts, the question, as sought to be referred, is declined. The application is dismissed.