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2016 (12) TMI 105 - SCH - Income TaxBlock assessment u/s 158BA r.w 113 – Source of investment not properly explained - Addition u/s 69 - Held that:- High Court [2014 (8) TMI 43 - ANDHRA PRADESH HIGH COURT e ] ought to have framed the substantial question(s) of law arising in the appeal before answering the same. The High Court having not done that, we set aside the order passed by the High Court and remand the matter to the High Court for a de novo consideration after formulating the substantial question(s) of law arising, if any.
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