https://www.taxtmi.com/caselaws?id=787808 An appeal under the Income tax Act is maintainable only on substantial questions of law; concurrent findings of fact supported by evidence and free from perversity cannot be reappreciated on such appeal. The Tribunal properly confirmed additions after noting notices to customers, ledger entries dominated by cash, unconvincing DD explanations, customers' denials and non traceability, and the appellant's failure to produce creditworthy documents or witnesses. Reliance on customers' replies did not breach procedure where no request for cross examination appears and the appellant had opportunity to summon witnesses; therefore no substantial question of law arises to entertain the appellate forum. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787808 An appeal under the Income tax Act is maintainable only on substantial questions of law; concurrent findings of fact supported by evidence and free from perversity cannot be reappreciated on such appeal. The Tribunal properly confirmed additions after noting notices to customers, ledger entries dominated by cash, unconvincing DD explanations, customers' denials and non traceability, and the appellant's failure to produce creditworthy documents or witnesses. Reliance on customers' replies did not breach procedure where no request for cross examination appears and the appellant had opportunity to summon witnesses; therefore no substantial question of law arises to entertain the appellate forum. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787808