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2014 (5) TMI 143 - BOMBAY HIGH COURTSubstantial question of law – Jurisdiction u/s 154(3) of the Act – Doctrine of merger - Held that:- The proceedings are not substantive proceedings from which the appeals have been filed - They are rightly termed as consequential one. The substantive proceedings on the own showing of the assessee were that, in assessment years 1995-1996 to 1999-2000, the assessment was reopened - no prejudice would cause to the assessee merely because a personal hearing was not granted to him – the Tribunal has noted the objection and the dispute raised by the AO in the proceedings u/s 154 of the Act – the Tribunal have found that the assessee is trying to merely delay the proceedings and thwart the consequences of the orders passed in substantive proceedings - This is clearly a factual matter - Once the assessee has accepted the findings in the order passed in the substantive proceedings that the concerns were benami and that the income of the benami concerns ought to be included in his income, then, the appeals do not raise any substantial question of law – Decided against Assessee.
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