https://www.taxtmi.com/caselaws?id=13315 The High Court of Madhya Pradesh dismissed an appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The appeal concerned the addition/deletion of unexplained investment in a plot purchase, with the Tribunal's factual findings deemed reasonable and not warranting interference. The court emphasized that challenging factual findings with oral evidence was beyond the appellate jurisdiction, and unless findings were extremely perverse, they did not amount to a question of law. The appeal was promptly dismissed, upholding the Tribunal's decision. en-us Fri, 04 Feb 2005 00:00:00 +0530 Thu, 28 May 2009 11:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13315 The High Court of Madhya Pradesh dismissed an appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The appeal concerned the addition/deletion of unexplained investment in a plot purchase, with the Tribunal's factual findings deemed reasonable and not warranting interference. The court emphasized that challenging factual findings with oral evidence was beyond the appellate jurisdiction, and unless findings were extremely perverse, they did not amount to a question of law. The appeal was promptly dismissed, upholding the Tribunal's decision. Case-Laws Income Tax Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13315