https://www.taxtmi.com/caselaws?id=436391 HC dismissed the appeal under Section 260A of the IT Act, holding that the AO's findings treating alleged investments as unaccounted money used to generate share capital accommodation were factual. The court found no substantial question of law arising from the orders of the AO, CIT(A) and Tribunal regarding additions u/s 68 made during assessment u/s 153A, and therefore the appeal could not be entertained. Decision rendered against the assessee. en-us Mon, 03 Apr 2023 00:00:00 +0530 Sat, 20 Sep 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436391 HC dismissed the appeal under Section 260A of the IT Act, holding that the AO's findings treating alleged investments as unaccounted money used to generate share capital accommodation were factual. The court found no substantial question of law arising from the orders of the AO, CIT(A) and Tribunal regarding additions u/s 68 made during assessment u/s 153A, and therefore the appeal could not be entertained. Decision rendered against the assessee. Case-Laws Income Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436391