1994 (9) TMI 51

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..... e of the following question of law, namely : "Whether the Tribunal was right in sustaining the addition of Rs. 47,422 being deposits in Savings Bank Account No. 4823, Federal Bank Ltd., Quilon, when for the earlier assessment year 1983-84, it had deleted the addition of similar deposits in the same account made under similar circumstances?" In the order of assessment, this amount formed part .....

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..... nt material was placed before any of the authorities to prove that the money did really belong to the husband or the mother. In fact, even the respective amounts which were alleged to have been advanced by the mother and the husband were not disclosed at any point of time. All the three authorities have considered the materials in the case and come to the finding that there was no proper explanati .....

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