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2003 (8) TMI 39 - ALLAHABAD HIGH COURTQuestion of fact or Question of law - Whether the purchases were bogus or not, is a pure question of fact, and this court cannot interfere with the same in this appeal under section 260A. - It must be remembered that in an appeal under section 260A of the Income-tax Act, this court cannot go into questions of fact, and can only interfere when there is error of law in the impugned order. This court under section 260A is not sitting like a court of first appeal and hence cannot interfere with the findings of fact of the Tribunal.
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