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2023 (12) TMI 224 - GUJARAT HIGH COURTEstimation of income - unexplained purchases - ITAT restricted the disallowance at the rate of 6% - HELD THAT:- This Court in case of Pankaj K. Choudhary [2023 (3) TMI 1402 - GUJARAT HIGH COURT] when the Tribunal has thought it fit to reduce the disallowance at 6% from 12.5%, the Tribunal had before it the facts which were duly analysed by it. No interference is called for in the said conclusion and findings of the Tribunal in the present appeal by this court. No substantial questions of law can be said to have arisen in the facts of the present case.
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