TMI Blog2000 (7) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... "Act"). For the assessment year 1980-81 certain additions were made by the Assessing Officer for unexplained cash found during the search in the petitioner's premises and unexplained expenditure. The matter was taken in appeal before the Commissioner of Income-tax (Appeals) (in short "the "CIT (A)"). Relief was granted on several heads by the said authority. The matter was carried by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Income-tax (Appeals) was directed to take a fresh decision and pass a speaking order. So far as the assessee's cross-objection is concerned, the Tribunal found that its first plea relating to non-service of notice under section 148 was untenable in view of the materials on record. As regards additions for investment in house property and investment in fixed deposits are concerned, the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Section 260A(1) of the Act reads as follows : "An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal, if the High Court is satisfied that the case involves a substantial question of law." The issues raised by the assessee in the appeal cannot be said to involve any question of law much less a substantial question of law. A question of fact bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be that the facts found are such that no person acting judicially and properly instructed as to the relevant law could have come to the determination under appeal. In those circumstances the court may intervene. The words "substantial question of law" has not been defined. But the expression has acquired a definite connotation through a catena of judicial pronouncements. Usually five tests ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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