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2020 (2) TMI 1463 - HC - Income TaxUnexplained cash credit in their books charged to income tax in the previous year in question - ITAT held additions in question are not based on any incriminating material and there is no evidence that any cash was deposited by the assessee company also there is no material whatsoever brought on record to demonstrate that the alleged cash deposit made in the bank account of a third party was from the assessee company - HELD THAT:- The tribunal is the final fact finding authority. A plausible adjudication on facts has been made. We cannot reopen the facts any more in this jurisdiction. No questions of law far less any substantial question of law is involved.
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