https://www.taxtmi.com/caselaws?id=30757 The High Court of Madhya Pradesh dismissed the Revenue's appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The case centered on deletions made by the Assessing Officer during block assessment proceedings, which were later accepted by the Commissioner of Income-tax (Appeals) and Tribunal based on the assessee's explanation and evidence. The court emphasized that unless the factual findings are flawed or against the law, no substantial question of law arises. The appeal was rejected without costs, affirming the Tribunal's decision to delete the additions made by the Assessing Officer. en-us Thu, 27 Jan 2005 00:00:00 +0530 Mon, 22 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30757 The High Court of Madhya Pradesh dismissed the Revenue's appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The case centered on deletions made by the Assessing Officer during block assessment proceedings, which were later accepted by the Commissioner of Income-tax (Appeals) and Tribunal based on the assessee's explanation and evidence. The court emphasized that unless the factual findings are flawed or against the law, no substantial question of law arises. The appeal was rejected without costs, affirming the Tribunal's decision to delete the additions made by the Assessing Officer. Case-Laws Income Tax Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30757