https://www.taxtmi.com/caselaws?id=359172 An appeal under Section 260A of the Income-tax Act, 1961 lies only where a substantial question of law arises. The Court found that the challenge concerned the assessee's explanation for cash deposits in the bank account and the correctness of factual findings by the lower authorities. Because the explanation was unsupported by cogent evidence, the issue remained purely factual and no perversity in the findings was shown. As no debatable or unsettled question of law arose, the appeal was not maintainable on merits and the dismissal of the assessee's challenge was confirmed. en-us Tue, 06 Mar 2018 00:00:00 +0530 Mon, 31 Aug 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359172 An appeal under Section 260A of the Income-tax Act, 1961 lies only where a substantial question of law arises. The Court found that the challenge concerned the assessee's explanation for cash deposits in the bank account and the correctness of factual findings by the lower authorities. Because the explanation was unsupported by cogent evidence, the issue remained purely factual and no perversity in the findings was shown. As no debatable or unsettled question of law arose, the appeal was not maintainable on merits and the dismissal of the assessee's challenge was confirmed. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359172