https://www.taxtmi.com/caselaws?id=14891 Section 260A permits High Court interference only when the appeal raises a substantial question of law, and findings of fact are not ordinarily open to review unless perversity or jurisdictional error is shown. Applying this threshold, the Court held that the Tribunal's deletion of the interest disallowance rested on factual appreciation of the assessee's explanation, and the existence of a legal issue or prior admission on a similar point did not by itself create a substantial question of law. No legally sustainable substantial question was demonstrated, so the appeal was not entertainable and was dismissed in limine. en-us Tue, 13 Jul 1999 00:00:00 +0530 Mon, 27 Jul 2009 10:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14891 Section 260A permits High Court interference only when the appeal raises a substantial question of law, and findings of fact are not ordinarily open to review unless perversity or jurisdictional error is shown. Applying this threshold, the Court held that the Tribunal's deletion of the interest disallowance rested on factual appreciation of the assessee's explanation, and the existence of a legal issue or prior admission on a similar point did not by itself create a substantial question of law. No legally sustainable substantial question was demonstrated, so the appeal was not entertainable and was dismissed in limine. Case-Laws Income Tax Tue, 13 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14891