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2022 (2) TMI 1150 - HC - Income TaxUnexplained Cash deposit in Catholic Syrian Bank - HELD THAT:- This court is of the opinion that after considering the submissions made by the parties and analysing the entire materials placed before it, the Tribunal being the fact finding body, dismissed the assessee's appeal. Moreover, the issues involved herein are all questions of facts and the same do not involve any principle of law, warranting interference at the hands of this court. See METROARK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CALCUTTA [2004 (1) TMI 397 - SUPREME COURT]. That apart, it is settled law that “a court of appeal interferes not when the judgment under attack is not right, but only when it is shown to be wrong” - See Dollar Co. v. Collector of Madras [1975 (5) TMI 87 - SUPREME COURT]. - Decided against assessee.
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