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2004 (7) TMI 56 - MADHYA PRADESH HIGH COURTWhether this appeal involves any substantial question of law as is required to be made out under section 260A of the Act that being the pre-requisite for admission of appeal. - The issue relates to grant of certain deletions which were made by the Assessing Officer in the course of block assessment proceedings initiated against the assessee under section 158BC of the Act. The Assessing Officer did not accept the explanation offered by the assessee and treating the said amount to be that of the assessee added in his total income - Tribunal set aside the order of the Assessing Officer in so far as it related to additions made by him (AO). - Once the Tribunal has accepted the explanation of the assessee and accordingly, deleted certain additions made by the Assessing Officer then it does not involve any substantial issue of law as such. – Revenue appeal dismissed as having no merit
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