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2006 (4) TMI 90 - PUNJAB AND HARYANA HIGH COURTSubstantial questions of law - Cash credits - assessee introduced a sum of Rs. 50,000 in the name of Sh. Surinder Kumar as a deposit. - alleged creditor was not in a capacity to deposit the loan with the assessee-firm - "(i) Whether, evidence placed on record the finding that Sh. Surinder Kumar had no identifiable source of income out of which he could advance the loan is sustainable in law? - (ii) Whether, provisions of section 68 be invoked and it be held that the loans advanced by Surinder Kumar each in the relevant assessment years is to be treated as an income of the appellant?" - Substantial questions of law which are sought to be raised by the appellant in the present appeal, in our opinion, strictly speaking, fall within the realm of reappreciation of the evidence, which this court will not like to do in exercise of its appellate jurisdiction conferred under section 260A of the Act, where the jurisdiction vested in this court is only to examine a substantial question of law arising out of an order passed by the Tribunal. - findings are clearly findings of fact recorded concurrently by all the authorities. The issues raised by the appellant are not even questions of law, what to term these substantial questions of law
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