https://www.taxtmi.com/caselaws?id=14059 Challenge to reassessment reopening under section 147 on the basis of seized material was discussed in terms of whether it raised any substantial question of law under section 260A. The reasons recorded referred to a belief that income had escaped assessment because of cash receipts outside the books. The determination that such receipts existed was treated as a factual finding reached by the appellate authorities on the material before them, and no legal infirmity in those findings was identified for appellate interference. On that basis, no substantial question of law was said to arise, and the challenge to the reopening and additions was stated to fail. en-us Tue, 29 Aug 2000 00:00:00 +0530 Mon, 13 Jul 2009 12:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14059 Challenge to reassessment reopening under section 147 on the basis of seized material was discussed in terms of whether it raised any substantial question of law under section 260A. The reasons recorded referred to a belief that income had escaped assessment because of cash receipts outside the books. The determination that such receipts existed was treated as a factual finding reached by the appellate authorities on the material before them, and no legal infirmity in those findings was identified for appellate interference. On that basis, no substantial question of law was said to arise, and the challenge to the reopening and additions was stated to fail. Case-Laws Income Tax Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14059