Dismissing the appeal of the Assessee, the High Court held that on observing the orders passed by lower authorities, it appears that there are concurrent findings of fact arrived by them that the Assessee has failed to produced the books of accounts and other relevant materials which was required by the AO to inquire into the transactions of unsecured loans, expenses, advance for goods. Further, they have given factual finding that there is no material available on record, the claims are also not supported by any documentary evidence and notices u/s 133(6) of the Act were not complied with. No question of law.  (AY. 1998-99)