JUDGMENT
T.L. Viswanatha Iyer, J.
1. The assessee has filed this petition to compel reference of the following question of law, namely :
“Whether the Tribunal was right in sustaining the addition of Rs. 47,422 being deposits in Savings Bank Account No. 4823, Federal Bank Ltd., Quilon, when for the earlier assessment year 1983-84, it had deleted the addition of similar deposits in the same account made under similar circumstances ?”
2. In the order of assessment, this amount formed part of an amount of Rs. 6,47,972 with which the assessing authority dealt in paragraph 15 of the assessment order. He accepted the explanation relating to Rs. 6,00,550. He, however, found that there was no valid explanation regarding the amount of Rs. 47,422 and accordingly brought it to tax as income from undisclosed sources. The assessee’s explanation that the amount belonged to her husband and mother was not accepted by the assessing authority in the absence of any material to support this explanation. This conclusion was affirmed in appeal by the Commissioner of Income-tax (Appeals) and in second appeal by the Tribunal. The question as to whether the assessee has explained the source of this money and traced it to her husband and mother as claimed is essentially a question of fact. No cogent material was placed before any of the authorities to prove that the money did really belong to the husband or the mother. In fact, even the respective amounts which were alleged to have been advanced by the mother and the husband were not disclosed at any point of time. All the three authorities have considered the materials in the case and come to the finding that there was no proper explanation for this investment and that this amount has to be assessed in the hands of the petitioner as income from undisclosed sources. We do not find any question of law liable to be referred to this court under Section 256(2) of the Income-tax Act, 1961, the question involved being essentially one of fact.
3. The original petition is, therefore, dismissed.