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2012 (6) TMI 708 - HC - Income TaxSubstantial question of law - Setting aside of 'best judgement assessment' by CIT(A) holding that assessment order passed cannot be categorized as a "best judgment assessment" as it not only suffer with technical and procedural irregularities but also the same was passed in an arbitrary and capricious manner in violation of the principles of natural justice - Revenue contesting the same - Held that:- It has not been demonstrated that finding of CIT(A) was based on no evidence or it has not been properly appreciated and as such, there was any perversity. The substantial question of law arises for consideration only if there is perversity in the finding of fact. Since instant appeal involves only on the question of facts, and no question of law, much less substantial question of law, arises. Appeal being bereft of merit, is dismissed.
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