- (1.) This is an appeal under Section 260A of the Income Tax Act, 1961 against the order of the tribunal dated 5th December, 2018.
(2.) We have much appreciated the conviction with which learned counsel for the revenue has tried to impress us that we should admit this appeal.
(3.) The question is whether the assessee had unexplained cash credit in their books which could be charged to income tax in the previous year in question ?;