1. THIS application under Section 256(2) of the Income-tax Act relates to the assessment year 1978-79. Basically, two questions have been raised in this application. The first question is whether a sum of Rs. 28,000 which was assessed as income from undisclosed source was liable to be so assessed. According to the assessee, he had earned that amount from agriculture and it was thus exempt from the tax under the Income-tax Act.

2. THE concurrent findings of the tax authorities including the Income-tax Appellate Tribunal are that the assessee had failed to produce any satisfactory evidence about his being engaged in agricultural activities. THE further finding is that the assessee was also not able to state to whom the said agricultural produce was sold. Consequent to the aforesaid finding, the Tribunal has held that the sum of Rs. 28,000 was rightly assessed as income from undisclosed sources in the hands of the assessee. Having heard learned counsel for the parties, we are of the opinion that the findings recorded by the Income-tax Appellate Tribunal are pure findings of fact which are based on appreciation of evidence. THE view taken by the Tribunal is a possible view on