2019 (9) TMI 616 - SCH - Income Tax

Unexplained cash credit - Assessing Authority creating tax liability was failure on the part of the assessee to produce evidence with regard to some of the investors which was by way of a Bank statement - No question of law as such arises for consideration in the tax appeal, especially when there are concurrent finding of facts by the Income-tax Commissioner (Appeal) as well as the Income-tax Appellate Tribunal - HELD THAT - SLP dismissed.