https://www.taxtmi.com/caselaws?id=179081 The appeal under section 260 of the Income Tax Act regarding the reopening of assessment and validity of sanction under section 151 was dismissed. The court held that the existence of sanction under section 151 is a question of fact, and the lower authorities had already decided against the appellant on this issue. It was concluded that such factual questions cannot be reexamined in an appeal under section 260, even though the legality of the reopening itself may be a question of law. As no substantial question of law was found to arise, the appeal was dismissed at the admission stage. en-us Thu, 22 Apr 2010 00:00:00 +0530 Fri, 19 Feb 2016 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179081 The appeal under section 260 of the Income Tax Act regarding the reopening of assessment and validity of sanction under section 151 was dismissed. The court held that the existence of sanction under section 151 is a question of fact, and the lower authorities had already decided against the appellant on this issue. It was concluded that such factual questions cannot be reexamined in an appeal under section 260, even though the legality of the reopening itself may be a question of law. As no substantial question of law was found to arise, the appeal was dismissed at the admission stage. Case-Laws Income Tax Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179081