https://www.taxtmi.com/caselaws?id=215054 The Court dismissed the appeal as it found that the questions raised did not constitute substantial questions of law but were primarily factual in nature. The Tribunal's decisions to uphold the Commissioner of Income Tax (Appeals) orders regarding the deletion of additions, despite excess cash found during the search and non-disclosure of a specific amount in the block period return, were deemed justified. The Court emphasized that these issues did not warrant legal intervention as they were factual determinations within the purview of the Tribunal. en-us Mon, 11 Jun 2012 00:00:00 +0530 Mon, 23 Jul 2012 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215054 The Court dismissed the appeal as it found that the questions raised did not constitute substantial questions of law but were primarily factual in nature. The Tribunal's decisions to uphold the Commissioner of Income Tax (Appeals) orders regarding the deletion of additions, despite excess cash found during the search and non-disclosure of a specific amount in the block period return, were deemed justified. The Court emphasized that these issues did not warrant legal intervention as they were factual determinations within the purview of the Tribunal. Case-Laws Income Tax Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215054