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2023 (7) TMI 906 - HC - Income TaxUnaccounted land transactions - Treating incriminating documents in the form of duly written and signed “Sauda Chithhi” found and seized during the search action taken u/s 132 carried out by the department as dumb documents - HELD THAT:- It is pertinent to note at this stage that this Court in Tax Appeal [2021 (7) TMI 747 - GUJARAT HIGH COURT] and after considering various decisions rendered by the Hon’ble Supreme Court, this Court has discussed what is the meaning of substantial questions of law. We have gone through the observations made by the Tribunal while passing impugned common order. We have also considered the submissions canvassed by learned Standing Counsel for the revenue. If the facts of the present case are examined on touch stone of the decisions rendered by the Hon’ble Supreme Court as observed hereinabove, we are of the opinion that the present appeals do not involve any substantial question of law.
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