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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
undisclosed income from such seized incriminating material. This exercise is therefore found to be essentially a question of fact.” (Emphasis supplied) 10. The learned Income Tax Appellate Tribunal elaborated upon the contents of the so called incriminating material, i.e. GCL–HD–1 (Goldstone Cement Limited-Hard ITA No.10/2022; ITA No.7/2022 & ITA No.9/2022 15 | P a g e Disk