(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr. D.K.Trivedi, learned counsel appearing for the appellant.
2. Admit.
We formulate the substantial questions of law as under:
1. Whether in the facts and circumstances of the case, the Tribunal was right in concluding that the amount of Rs. 36,500/- which was deposited in Saving Bank Account of minor son of the appellant on 30.4.1999 is an unaccounted income of the appellant above-named ?
2. Whether in the facts and circumstances of the case, the Tribunal is right in finding that an amount of Rs. 1,15,000/- which was invested by wife of the appellant in a piece of land by why of land agreement which was cancelled subsequently, in an unaccounted income of the appellant above-named and not income of wife of the appellant above-named though the same is reflected in account maintained by wife of the appellant above-named as income from tuition fees and other sources ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top