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2003 (12) TMI 6 - HC - Income TaxBlock assessment – question of law - "Whether, Tribunal was correct in law in deleting the addition of Rs. 9,10,000 made on account of profits earned on unaccounted sales, notwithstanding the fact the additions on account of unexplained cash and unexplained investments in stocks had been restored to the file of the Assessing Officer for further investigations?" – if conclusion drawn by the Tribunal is allowed to attain finality, it would directly and substantially affect the rights of the Revenue - issue raised by the appellant deserves consideration - the order of the Tribunal involves a substantial question of law - We accordingly admit this revenue’s appeal.
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