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2004 (12) TMI 53 - MADHYA PRADESH HIGH COURTWhether this appeal involves any substantial question of law as is required to be made out u.s 260A that being the prerequisite for admission of appeal. - issue relates to grant of certain deletion which were made by the Assessing Officer in the course of block assessment proceedings initiated against the assessee under section 158BC of the Act. The Assessing Officer did not accept the explanation offered by the assessee and treating the said amount to be that of the assessee added in his total income - Tribunal accepted the explanation offered by assessee, thereby upholding the view of the Commissioner of Income-tax (Appeals). As a consequence, certain additions made came to be deleted. – Appeal filed by revenue fails and is dismissed in limine by holding that it does not involve any substantial question of law.
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