https://www.taxtmi.com/caselaws?id=32684 The Tribunal's findings in a block assessment were held to rest on appreciation of seized material, the assessee's explanation and surrounding evidence, so they were treated as findings of fact. As no perversity or legal infirmity was shown, no substantial question of law arose for interference under section 260A of the Income-tax Act, 1961. The appeal was therefore not maintainable on the merits of the factual conclusions, and the assessee succeeded. en-us Fri, 12 Dec 2008 00:00:00 +0530 Sat, 21 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32684 The Tribunal's findings in a block assessment were held to rest on appreciation of seized material, the assessee's explanation and surrounding evidence, so they were treated as findings of fact. As no perversity or legal infirmity was shown, no substantial question of law arose for interference under section 260A of the Income-tax Act, 1961. The appeal was therefore not maintainable on the merits of the factual conclusions, and the assessee succeeded. Case-Laws Income Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32684