Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 22 - HC - Income TaxSearch and seizure - Block assessment - Undisclosed income - Held that: on the basis of best judgment assessment made by the Assessing Officer, there is no scope of interference in this appeal under Section 260A of the Act and those two grounds raising new questions which are essentially questions of fact cannot be permitted to be raised for the first time in this appeal and the Revenue in terms of sub-section 4 of Section 260A of the Act is entitled to raise the question that the ground formulated by the Division Bench are not involved within the scope of this appeal - in the facts of the present case, the best judgement assessment of the Assessing Officer cannot be said to be vitiated by any error of law - Appeal is dismissed
|