2012 (6) TMI 260

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..... I (TAXES), SRI.JOSE JOSEPH, SC, INCOME TAX   J U D G M E N T   Ramachandran Nair, J   Heard the counsel for the appellant and also the Standing Counsel for Revenue.   2. The question raised only relates to the addition of unexplained cash credits found in the accounts of the assessee. Assessee is a partner in jewellery business. During search in the business premises of the .....

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..... filed. 3. After hearing the counsel for both the sides and on going through the Tribunal's order, we do not find any substantial question of law arising from the findings of the Tribunal because it is only a case of assessee's failure to establish the cash credits with acceptable evidence about the genuineness, capacity and creditworthiness of the donors and the details and the accounts of donors .....

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