https://www.taxtmi.com/caselaws?id=451237 The HC refused to entertain the appeal under s.260A, holding no substantial question of law arose from the ITAT's order. The court found the dispute to be factual - challenges to the ITAT's findings on undisclosed income surrendered during search and seizure were impermissibly recast as questions of law. As there was no perversity, misapplication of legal principles, or admission of inadmissible evidence, the ITAT's confirmation of taxation at the normal rate (rather than under s.115BBE) was upheld and the appeal dismissed. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 27 Oct 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451237 The HC refused to entertain the appeal under s.260A, holding no substantial question of law arose from the ITAT's order. The court found the dispute to be factual - challenges to the ITAT's findings on undisclosed income surrendered during search and seizure were impermissibly recast as questions of law. As there was no perversity, misapplication of legal principles, or admission of inadmissible evidence, the ITAT's confirmation of taxation at the normal rate (rather than under s.115BBE) was upheld and the appeal dismissed. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451237