The Tribunal came to the companyclusion that the cash credit entries totalling Rs 2,50,000/ brought to tax by the Income tax Officer on the ground that they represented the income of the assessee respondent from undisclosed sources was number companyrect It came to the companyclusion that though the explanation given by the assessee in respect of those cash credit entires is number true, yet from the proved circumstances those cash credits companyld number be the income of the assessee.
Aggrieved by the decision of the Tribunal, the Commissioner of Income tax moved the Tribunal under Section 66 1 of the Indian Income tax Act, 1922 to refer certain questions to the High Court for its opinion.
Thereafter the assessee moved the High Court under Section 66 2 .
The Tribunal rejected that application on the ground that its findings are findings of fact and that numberquestion of law arose from them.
That application was rejected by the High Court.
Against that decision this appeal has been brought by special leave.
