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2017 (4) TMI 62 - HC - Income TaxMaintainability of appeal - monetary limit - Held that:- There is no case made out by the department under Section 260 A of the Income Tax Act to admit the appeal for final hearing. There is no perversity pointed out and/or referred. The conclusions so drawn by the Higher Authorities based upon the material available on record and it is well within the framework of law. This is not the case where the question of fact can be treated and convert as question of law for want of additional material and/or material on record. After hearing the parties and after going through the reasons given by the Appellate Authorities and the conclusions so drawn cannot be stated to be adverse and/or contrary to the record and/or law. The Tribunal's orders and the conclusions, so drawn, could not be stated to suffer from any legal infirmities. It is also settled that timely Circulars issued by the CBDT under the provisions of the Income Tax Act, required to be kept in mind while entertaing/admitting and/or deciding the appeal. The reasons, therefore, so given referring to those Circulars have been kept in mind while passing this order as on merits also we have noted that there is no substantial question of law involved or arose. Therefore, there is no occasion to frame or re-frame any additional question of law for the reason above recorded. We are dismissing the appeal at the admission stage itself. In view of the above, we are inclined to observe that there is no substantial point for determination involved. There is no non-application of mind. The concurrent finding reflects the position on facts in the case in hand. There was no question to file the revised return on facts.
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