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2003 (4) TMI 86 - HC - Income TaxThe Revenue has filed this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act"), for determination of what it has described as substantial questions of law. - 1. Whether the learned Income-tax Appellate Tribunal has erred in law and on the facts in deleting the addition made at Rs. 1,88,480 being un explained investment in the manufacturing process of the bricks and profits earned on the unrecorded sales thereof? - 2. Whether the learned Income-tax Appellate Tribunal was justified in law in holding that the assessee maintained complete record of manufacturing process especially when admitted by the assessee that no books of account and other record whatsoever was maintained in respect of kiln owned under the name and style of Shiv Shakti Gram Udyog Larth? - we hold that the questions framed by the Revenue cannot be treated as substantial questions of law within the meaning of section 260A
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