https://www.taxtmi.com/caselaws?id=274507 Concurrent factual findings in reassessment proceedings under sections 147 and 148 were upheld after the appellate authorities appreciated the evidence, including search material and valuation material. The HC found no infirmity in those findings and no basis to treat the matter as raising a substantial question of law. On that footing, the challenge to the Tribunal's order was rejected. en-us Tue, 06 Nov 2001 00:00:00 +0530 Sat, 18 Aug 2018 15:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274507 Concurrent factual findings in reassessment proceedings under sections 147 and 148 were upheld after the appellate authorities appreciated the evidence, including search material and valuation material. The HC found no infirmity in those findings and no basis to treat the matter as raising a substantial question of law. On that footing, the challenge to the Tribunal's order was rejected. Case-Laws Income Tax Tue, 06 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274507