TMI Blog2005 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Income-tax Appellate Tribunal in I. T. A. No. 1204/Ind of 1996. In short, the question that arises for consideration in this appeal is, whether this appeal involves any substantial question of law as is required to be made out under section 260A of the Act that being the prerequisite for admission of appeal. Heard Shri P. M. Choudhary, learned counsel for the appellant. Having hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of unexplained investment of Rs. 2,00,000 made by the assessee in purchase of plot on August 28, 1989. It is this question, which was examined by the Assessing Officer, the Commissioner of Income-tax (Appeals) and lastly by the Tribunal on facts and evidence adduced by the parties (assessee). The Assessing Officer added the amount holding that the same could not be explained. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so possible. It is again going into the area of evidence and that too oral. We do not consider it possible to go into such refined way of appreciation of oral evidence for upsetting the factual finding of fact in our second appellate jurisdiction under section 260A, nor are we prepared to accept the submission of learned counsel for the appellant that what is not taken note of has resulted in viti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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