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2002 (7) TMI 81 - HC - Income TaxUnexplained Investment, Appeal To High Court - The short question that arises is whether the estimate made by the Income tax Officer, which was reduced by the Commissioner of Income-tax, and which was further reduced by the Income-tax Appellate Tribunal is proper and whether any question of law arises out of the order of the Appellate Tribunal. - we find that no question of law, much less, a substantial question of law arises out of the order of the Appellate Tribunal, calling for our interference. Accordingly, the appeals fail and they are dismissed in the admission stage itself in limine.
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