Judgment :- N.V. BALASUBRAMANIAN, J. The question of law that is referred to us at the instance of the Revenue relates to the interpretation of the provisions of s. 69D of the IT Act. The ITO invoked s. 69D of the Act in the assessee's case and added a sum of Rs. 40, 000 to the income returned by the assessee on the ground that the assessee had borrowed certain money on hundis and it was evidenced by the hundi documents. The AAC on perusal of the documents in question came to the conclusion that though the documents were written on hundi papers, they were essentially promissory notes and not hundis. The finding of the AAC was confirmed by the Tribunal which held that the provisions of s. 69D of the Act were not attracted to the documents in question. The Revenue has challenged that finding of the Tribunal and the following question of law has been referred to us for our consideration, "Whether, on the facts and in the circumstances of the case, the Tribunal is right in deleting the addition of Rs. 40, 000 made under s. 69D of the Act for the asst. yr. 1980-81?" 2. We are of the opinion that in view of the finding recorded by the AAC, which was not disputed before the Tribunal, that though the documents in question were written in hundi papers, they were not hundis, but they were promissory notes and the question of applicability under s. 69D, does not arise on the facts of the case. Sec. 69D of the Act inter alia applies where the assessee had borrowed certain money on hundis. This Court in the case of CIT vs. Paranjothi Salt Co., held that the language employed in the documents had to be taken into account, though that, by itself, may not be conclusive. In view of the finding that the documents were not hundis and on a fair reading of the documents suggested that they were promissory notes in nature, we are of the view that the addition made invoking the provision of s. 69D of the Act by the ITO is not sustainable in law. Accordingly we answer the question of law referred to us in the affirmative, against the Revenue and in favour of the assessee. No costs.