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2002 (6) TMI 37 - CALCUTTA HIGH COURTAppeal To High Court, Appeal To Appellate Tribunal, Powers Of Tribunal - issue of cost of construction of the Nataraj Cinema hall - From the second successful Departmental appeal of the assessee, the Income-tax Appellate Tribunal was approached by the Department; it has ultimately opined that, considering both sides of the case, the estimate of the valuation of the cinema hall should be Rs.25,00,000. - The question is basically a question of fact only. Under section 260A, for admission, we need not only a question of law, but a substantial one; that is essential for entertainment of appeal and further protracting the proceedings.
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