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Issues:
Appeal under section 260A of the Income-tax Act, 1961 regarding additions made for unexplained cash and expenditure, loans from parties, investment in house property and fixed deposits, and non-service of notice under section 148. Analysis: The judgment pertains to an appeal under section 260A of the Income-tax Act, 1961, for the assessment year 1980-81, involving various issues. The Assessing Officer made additions for unexplained cash found during a search and unexplained expenditure. The Commissioner of Income-tax (Appeals) granted relief on several heads, which was challenged by the Revenue before the Income-tax Appellate Tribunal, Delhi. The Tribunal upheld the relief for cash found during the search but remitted the matter regarding loans from parties back to the Commissioner of Income-tax (Appeals) for further examination. The Tribunal also rejected the assessee's claim regarding investments in house property and fixed deposits, stating there was no nexus between the additions made in earlier years and the investments in subsequent years. The appellant argued that the Tribunal should have examined the matter itself and held that the burden of proving the loans was discharged by the assessee. Additionally, the appellant contended that the Tribunal erred in deviating from its previous view on similar matters for earlier assessment years. The appellant also disputed the conclusions regarding the service of notice under section 148. The court referred to Section 260A(1) of the Act, stating that an appeal lies to the High Court if the case involves a substantial question of law. It noted that the issues raised did not involve any substantial question of law but were primarily questions of fact. The court highlighted that a question of fact becomes a question of law if the finding is without evidence, contrary to evidence, perverse, or lacks a direct nexus between the conclusion and the primary fact. It cited the case of Edwards v. Bairstow, emphasizing that a finding of fact can be set aside if it lacks evidence or is based on an unreasonable view of the facts. The court discussed the concept of a "substantial question of law," noting that it has been defined through judicial pronouncements. It outlined five tests to determine if a question qualifies as substantial, emphasizing factors like affecting substantial rights, public importance, unsettled issues, difficulty, and the need for discussion of alternative views. Ultimately, the court concluded that the issues in the case were primarily questions of fact, as the Tribunal had made positive findings based on material facts, leading to no question of law. Consequently, the appeal was dismissed.
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