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2018 (4) TMI 1283 - HC - Income TaxMaintainability of appeal under Section 260-A - substantial question of law - Held that:- To be substantial a question of law must be debatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the case, if answered either way, insofar as the rights of the parties before it are concerned. The question is whether the explanation given by the appellant assessee for cash deposits in his personal bank account was substantiated by materials and/or evidence on record. The Appellate Commissioner, in substance, held that there were no materials to explain the deposits. It cannot possibly be held that is any substantial question of law is involved in this appeal. The appeal cannot be entertained and the same is dismissed
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