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2004 (4) TMI 11 - MADHYA PRADESH HIGH COURTQuestion of law - additions/deletions made by the Assessing Officer in the total gross income of the assessee, who was being assessed for a block period 1989-90 to 1999-2000 under section 158BC - whether three additions which are the subject-matter of the appeal, can be assessed in the hands of the assessee as his true income - By a detailed order passed by the Tribunal, the contention of the assessee was accepted in part and three additions which were sought to be made the basis in this appeal were deleted - issue involved and sought to be raised is essentially a question of fact and does not involve any question of law much less substantial question of law. The jurisdiction of the High Court under section 260A of the Income-tax Act is confined to examination of substantial questions of law and not even questions of law much less questions of fact. – Tribunal records a categorical finding by assigning cogent reasons – appeal dismissed in limine
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