Held, dismissing the appeals, that in all the appeals the question raised was regarding the deletion of amounts alleged to be undisclosed income of the assessee. The orders of the Tribunal indicated that the Tribunal had minutely examined and marshalled the facts. The proposed substantial questions of law were merely based on the findings of fact by the Tribunal. The order of the Tribunal on the issues did not suffer from any perversity as claimed by the Revenue.(AY.2006-07, 2007-08)