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2. Whether in the absence of any documentary evidence produced by the assessee can it be held that the alleged oral trust be valid and even otherwise can the assessee contend that he is not the beneficial owner of the said trust?

3. Whether the undisclosed income/asset which is disposed off before the enactment of the BMA would be a bar on the Id. A.O. to assume jurisdiction u/s.10 of the BMA?

4. In the absence of any documentary evidence could it be held that the assessee has discharged his onus even when he has not explained the source of money deposited in the account of the Trust vehicle, in which he is the sole authorized signatory and the trustee of the said trust ?

5. Whether the applicability of case laws relied upon by the assessee, none of which pertains to an oral trust be applicable in the assessee's case for discharging his liability under the Act?

6. Whether the undisclosed income/asset which was not declared during the relevant assessment year and which was disposed of before the enactment of BMA ought to have been disclosed by the assessee in the one time opportunity provided by the central government as per section 59 of the Act to make declaration in respect of such undisclosed asset/income, failing which the same is deemed to have been acquired in the year in which notice u/s. 10 of the Act has been issued by the Id. A.O.?"