1974 (12) TMI 28 - PATNA HIGH COURT - Income Tax

Extract:
....... also must be answered in favour of the assessee and against the department and it must be held that the Tribunal was not justified in law to maintain the addition of Rs. 15,000 as the assessee s income from undisclosed sources. The assessee will be entitled to its costs. Hearing fee assessed at rupees one hundred only. S. N. P. SINGH C.J.-I agree.