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2004 (7) TMI 37 - HC - Income Taxsubstantial question of law - "Whether Tribunal was right in deleting the additions made for unexplained accretion to capital account and drawings on the ground that cash represented by depreciation claimed being notional allowance was available for explaining the increase in capital account balance?" - Even though the appellant-revenue has not succeeded before both the appellate authorities, he has chosen to file the present appeal, by contending that the substantial question of law as stated supra should be decided by this court. A perusal of the substantial question of law clearly discloses that the appellant is aggrieved only with regard to the factual findings rendered by the appellate authorities, much less, there is no substantial question of law involved in the present appeal. – no question of law arise – appeal dismissed
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