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2012 (8) TMI 667 - CHATTISGARH HIGH COURTProvisions of Section 260-A of the Act – Revenue contended that question of law framed at the time of admission of the appeal, quoted supra, does not constitute a substantial question of law and nor does it satisfy the rigour of substantial question of law within the meaning of section 260-A ibid – Held that:- Question of fact are binding on this Court unless it has any legal error which is not noticed and lastly, since no prayer is made by the appellant as provided in Section 260-A for either reframing the question already framed or for framing any additional questions which according to them are said to arise out of the case - appeal does not involve any question of law much less substantial question of law and what is framed as being substantial question of law do not satisfy the rigour of substantial question of law for the reasons mentioned - appeal dismissed
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