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2018 (8) TMI 1556 - HC - Income TaxValidity of reopening of assessment - existence of substantial question of law - Held that:- hen primary facts were disclosed in the return, it cannot be said that income chargeable to tax which had escaped assessment came to the notice only subsequently. There is no infirmity with the order of the learned Tribunal, which calls for interference of this Court. In M.Janardhana Rao Vs. Joint Commissioner of Income Tax [2005 (1) TMI 14 - SUPREME COURT] the Supreme Court held that the principles contemplated under Section 100 of the Code of Civil Procedure would apply to Section 260-A of the 1961 Act too. Right of appeal is not automatic. Right of appeal is conferred by statute. When statute confers a limited right of appeal restricted only to cases which involve substantial questions of law, it is not open to this Court to sit in appeal over the factual findings arrived at by the Appellate Tribunal. The questions raised in this appeal do not meet the tests laid down by the Supreme Court for holding that the questions are substantial questions of law. We are constrained to hold that there is no question of law, let alone any substantial question of law, involved in this appeal. - Decided against revenue
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