https://www.taxtmi.com/caselaws?id=283104 The High Court dismissed the appeals as no question of law arose for consideration in the tax appeal, given the concurrent findings of facts by the Income-tax Commissioner and the Income-tax Appellate Tribunal. The Assessing Authority imposed tax liability due to the assessee's failure to produce evidence regarding investors, but upon review, the bank statements were presented before the Appellate Authority, and their authenticity was unquestioned. The Appellate Authority accepted this position, and the factual finding was upheld by the Appellate Tribunal, indicating no legal infirmity in the orders. en-us Fri, 16 Nov 2018 00:00:00 +0530 Wed, 08 Jul 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283104 The High Court dismissed the appeals as no question of law arose for consideration in the tax appeal, given the concurrent findings of facts by the Income-tax Commissioner and the Income-tax Appellate Tribunal. The Assessing Authority imposed tax liability due to the assessee's failure to produce evidence regarding investors, but upon review, the bank statements were presented before the Appellate Authority, and their authenticity was unquestioned. The Appellate Authority accepted this position, and the factual finding was upheld by the Appellate Tribunal, indicating no legal infirmity in the orders. Case-Laws Income Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283104