TMI Blog1992 (8) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 252) of the Income-tax Act, 1961, a direction is sought to the Tribunal to refer the following questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the assessee cannot be considered as having established that the omission to show the amount of Rs. 30,000 in the first instance in filing the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the diary bearing the date September 5, 1967, had been made to the effect that, on August 9, 1977, a cheque for Rs. 30,000 had been received from Geo Pictures and that was deposited in the Federal Bank at Mount Road on August 9, 1977. On the facing page, bearing the date September 6, 1967, entries had been made for receipt of Rs. 10,000, Rs. 25,000 and Rs. 5,000 on July 30, 1977, August 29, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings, the assessee had readily agreed to the addition of the amount of Rs. 30,000 for the purposes of assessment. The materials available on record clearly show that though the assessee was aware of the receipt of the cheque for Rs. 30,000 on August 9, 1977, and also other amounts on July 30, 1977, August 29, 1977, etc., there had been an omission to offer the receipt of Rs. 30,000 for pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited it in his account with the bank, he had not disclosed it. On the basis of the materials available on record, the Tribunal is right in concluding that the omission on the part of the assessee to disclose the sum of Rs. 30,000 for purposes of assessment was not accidental. We are satisfied that no referable question of law can be said to arise out of the order of the Tribunal. The tax case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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