The Commissioner of Income Tax -III vs. Sri T.C. Reddy

The appeal stands dismissed

unexplained credits and interest thereon for the assessment years 1978-79 and 1979-80, respectively.” 4.4 He also relied upon the decision of Supreme Court in Vijay Kumar Talwar vs. CIT (2011) 330 ITR 1 (SC) wherein Supreme Court held as under:- “21. A finding of fact may give rise to a substantial question of law, inter alia