- (1.) HAVING heard learned counsel for the assessee, we are not satisfied that any question of law arises from the order of the Tribunal which ought to be referred under Section 256(2) of the Income-tax Act. The main dispute pertains to the finding recorded by the Tribunal confirming the finding of the lower authorities relating to deposits made by several persons. All the three authorities have disbelieved the assessee's ease and the statements of the alleged depositors and have included the said amount in the income of the assessee. We have seen the order of the Tribunal. It cannot be said that there is no material in support of the finding. They have referred to the relevant evidence carefully while recording a finding.
(2.) THE income-tax application is accordingly dismissed.;