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TMI Blog2000 (7) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 260A of the Income-tax Act, 1961 (in short the "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 sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 claimed to be on account of loans. The Commissioner 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 inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice under section 148 are not factually correct. 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 substan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may appear on the face of the case but it may 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 jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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