https://www.taxtmi.com/caselaws?id=189835 The Tribunal found that the Assessing Officer had not recorded the requisite satisfaction linking the income in the seized documents to the assessee. That absence of recorded satisfaction was treated as a factual finding, not a legal error. On that basis, the appellate court held that no substantial question of law arose from the Tribunal's conclusion, so the appeal was not fit for further consideration. en-us Mon, 06 Dec 2004 00:00:00 +0530 Mon, 23 Jan 2017 11:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189835 The Tribunal found that the Assessing Officer had not recorded the requisite satisfaction linking the income in the seized documents to the assessee. That absence of recorded satisfaction was treated as a factual finding, not a legal error. On that basis, the appellate court held that no substantial question of law arose from the Tribunal's conclusion, so the appeal was not fit for further consideration. Case-Laws Income Tax Mon, 06 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189835