2004 (4) TMI 11

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....evenue under section 260A of the Income-tax Act against an order dated August 11, 2003, passed by the Income-tax Appellate Tribunal in the case No. IT(SS)A3 and 4/Ind/2002. Having heard learned counsel for the appellant and having perused the record of the case, we are of the considered view that the sine qua non for entertaining an appeal under section 260A of the Income-tax Act namely existence....

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....ich are the subject-matter of the appeal, can be assessed in the hands of the assessee as his true income? The assessee had his explanation to offer in support of his contention whereas the Revenue had their contention to say that it does belong to the assessee and their family members. It is essentially this question which was gone into by the taxing authorities. To begin with, it was initially g....

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....ion of substantial questions of law and not even questions of law much less questions of fact. This court cannot undertake nor embark upon any factual enquiry by appreciating evidence and explanations offered by the assessee in regard to the additions/deletions per se. The finding recorded on the facts which is capable of being recorded by the departmental authorities cannot be liable to be interf....