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TMI Blog2003 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the Income-tax Appellate Tribunal was justified in considering the amounts of Rs. 11,074 and Rs. 30,109 as undisclosed income under section 158BB - No such issue has been raised before the Tribunal. We cannot go into that question of fact at this stage. Therefore, the issue involved in the question proposed does not arise out of the order of the Tribunal – Assessee’s appeal is dismissed - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n considering the amount of Rs. 11,074 and Rs. 30,109 as undisclosed income under section 158BB of the Income-tax Act, 1961 read with section 158B(b) of the same Act particularly after the retrospective amendment in section 158BB(1)(c) in respect of the sources which are not undisclosed being regular business profit and interest income? Whether in the absence of any evidence envisaged in section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the notice whether notice issued under section 158BC is illegal. The Tribunal has dealt with this question in para. 13 of its order. No such notice was even produced before the Tribunal. Without notice being produced, the Tribunal has justification not to allow the claim of the assessee that notice is illegal. Question No.2 involves the issue whether the Income-tax Appellate Tribunal was jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No question of law does arise in the question proposed. In question No. 4, the issue involved is regarding addition of Rs. 50,000 on account of marriage. Considering the source of income of the assessee and the status, whether that addition is justified or not, that is also a question of fact. No substantial question of law does arise in the question proposed. We are also of the view that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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